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Umayal Ramanathan Vs. Income-tax Officer, City Circle-i (2), Madras

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132, 139, 271, 271(1), 273, 273A, 273A(1), 276C, 277, 278, 279 and 279(1A); Indian Penal Code (IPC), 1860 - Sections 120B and 420

Reported in : [1992]194ITR462(Mad)

accused) and three others (accused Nos. 1 to 3) for offences under section 120B read with section 420, Indian Penal Code, 1860, and sections 276C, 277 and 278 of the Income-tax Act, 1961. The petitioner owned vacant land to the … section 271; or (iii) reduce or waive the amount of interest paid or payable under sub-section (8) of section 139 or section 215 or section 217 or the penalty imposed or imposable under section 273, if he is

Thanjai Murasu and ors. Vs. Income-tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 41(2), 139(2), (4) and (5), 142, 143, 143(3), 144, 144B, 147, 148, 153, 153(3), 276C, 276C(1), 271(1), 277 and 278B; Indian Penal Code (IPC), 1860 - Sections 120B, 193, 196 and 420; Code of Criminal Procedure (CrPC) , 1973 - Sections 482

Reported in : [2001]247ITR465(Mad)

false return of tax and thus the accused are guilty under Sections 120B, 193, 196 and 420 of the Indian Penal Code, 1860, read with Sections 276C(1) and 277 of the Income-tax Act.9. In the meanwhile, the petitioners herein preferred an … The Department filed an objection, contending that serious allegations are made in the complaint accusing that offences under Sections 120B, 193, 196 and 420 of the Indian Penal Code, and under Sections 276C(1), 277 read with Section … assessment year, is filed under Sub-section (4) or Sub-section (5) of Section 139,whichever is later.Sub-section (2) : No order of assessment, reassessment or recomputation shall

Mohanlal S. Doppa Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 139(8), 217(1A), 245A, 245B, 245C, 245C(1), 245D, 245D(1), 245D(3), 245D(4), 245D(6), 245E, 245F, 245F(1), 245F(2), 245F(3), 245H, 245H(1), 245I, 256(1), 271(1) and 273; Taxation Laws (Amendment) Act, 1975; Indian Penal Code (IPC), 1860

Reported in : [2002]253ITR33(Guj)

as it may think fit to impose, immunity from prosecution for any offence under this Act or under the Indian Penal Code (45 of 1860) or under any other Central Act for the time being in force and also from … these references, at the instance of the same assessee, are made by the Income-tax Appellate Tribunal, Ahmedabad, under Section 256(1) of the Income-tax Act, 1961, (for brevity 'the Act').2. In Income-tax Reference No. 59 of 1988, the … Section 271(1)(a) for any of these years. The interest chargeable under Section 139(8) is also waived.' 5. Thereafter, the Income-tax Officer passed an order giving

Shahid Khan Vs. Director of Revenue Intelligence

Court : Andhra Pradesh

Subject : NarcoticsCriminal

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 2, 8, 22, 23, 25, 27A, 28, 29, 42, 42(1), 42(2) and 67; Customs Act, 1962 - Sections 108; Code of Civil Procedure (CPC) , 1908 - Sections 132; Indian Penal Code (IPC), 1860 - Sections 139 and 228

Reported in : 2001(1)ALD(Cri)781; 2001CriLJ3183

Act, 1985, Section 108 of Customs Act, 1962, Section 132 of Code of Civil Procedure, 1908 and Sections 139 and 228 of Indian Penal Code, 1860 - appellants were charged under Act of 1985 - alleged they … shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code, 1860.' 57. The wording used in Section 67 of NDPS Act is quite different from the wording used in

Vinodkumar Bajranglal Choudhary Vs. Assistant Commissioner of Income-t ...

Court : Mumbai

Subject : CriminalDirect Taxation

Acts : Income Tax Act, 1961 - Sections 139, 143 and 276(C) and 277; Indian Penal Code (IPC), 1860 - Sections 420

Reported in : 1994(2)BomCR47; (1994)96BOMLR522

of this matter. Petition rejected with directions. (A) Income Tax Act, 1961 - Sections 276(C) and 227 - Indian Penal Code, 1860 - Section 420 - Assessment order quashed in revision and reassessment directed - Prosecution based on earlier assessment … the prayer for quashing of the proceedings will have to be disallowed.;(B) Income Tax Act, 1961 - Sections 139 and 143 - Summary assessment and assessment on merit - Distinction - Law cannot distinguish between the two.;Although,

Ajit Kumar Chakraborty Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Criminal

Acts : West Bengal Co-operative Societies Act 1983 - Sections 30(2), 138, 139, 139(3), 139(4), 142 and 147; ;Code of Criminal Procedure (CrPC) , 1973 - Sections 197, 197(1) and 246(4); ;General Clauses Act, 1897 - Section 26; ;Indian Penal Code (IPC), 1860 - Sections 161, 403, 409 and 420; ;Constitution of India - Articles 20, 226 and 254(2)

for any other person any gratifiedtion as a motive or reward as is mentioned in Section 161 of the Indian Penal Code, 1860 (45 of 1860) of(c) signs the minutes of any meeting of the co-operative society without attending such meeting, … the said Act, no cognizance thereof could be taken by the Officer-Incharge concerned inasmuch as in terms of Section 139 of the Act the offence is a non-cognizable one. The learned Counsel further submits that Sub-section (3) of

G.S.R. Krishnamurthi Vs. M. Govindaswamy, Income-tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 72(3), 132, 132(4), 136, 139, 142, 143, 148, 269A, 269F, 269-I, 269P(1), 269S, 269AB, 271, 271(1), 271(4A), 273A, 275A, 276, 276A, 276B, 276C, 276C(1), 276D, 276E, 276AA, 276CC, 276DD, 277, 278, 278A, 278C, 279, 279(1) and 279(1A); Indian Penal Code (IPC), 1860 - 34, 37, 109, 120B, 193, 196 and 420; Code of Criminal Procedure (CrPC) , 1973 - Sections 195; General Clauses Act, 1897 - Sections 26; Finance Act, 1985

Reported in : (1992)104CTR(Mad)143; [1992]195ITR137(Mad)

intention, committed offence punishable under section 120B read with section 193, 196, 420, 109, 34 and 37 of the Indian Penal Code, 1860, and sections 276C(1), 277 and 278 of the Income-tax Act, 1961, in one series of facts connected together … New section 276CC provides for punishment for willful failure to furnish returns of income under sub-section (1) of section 139 or in response to a notice under sub-section (2) of that section or section 148. 40. The old

Smt. Bimla Gupta and Sh. Rakesh Chandra Vs. State and anr.

Court : Delhi

Subject : ElectricityCriminal

Acts : Electricity Act, 2003 - Sections 5, 135 to 139, 151, 154, 154(3), 155 and 176; Code of Criminal Procedure (CrPC) , 1973 - Sections 4, 154, 173, 190(1), 195, 195(1), 200, 260(1), 262, 263 to 265, 307, 308, 340, 341 and 482; ;Delhi Municipal Corporation Act - Sections 332, 466A, 467 and 469; Electricity Rules, 2005; Indian Penal Code (IPC), 1860 - Sections 379, 419, 420, 467 and 468; Electricity Rules, 2005 - Rule 12; DERC (Performance of Standards-Metering and Billing) Regulation, 2002

Reported in : 136(2007)DLT521

offence under the Indian Penal Code and other laws.-(1) All offences under the Indian Penal Code (45 of 1860) shall be investigated, inquired into, tried and otherwise dealt with according to the provisions hereinafter contained.(2) All offences … FIR No. 52/2006 against the petitioner herein under Section 135/138 of the Electricity Act and Section 379 of the Indian Penal Code. It is alleged therein that a technical inspection was conducted at premises No. A-11, Keshav Puram Industrial Area, … Procedure, 1973 (2 of 1974), every offence punishable under Sections 135 to 139 shall be triable only by the Special Court within whose jurisdiction such

Dr. D. Bharathi Vs. State of Andhra Pradesh Rep. by Its Principal Secr ...

Court : Andhra Pradesh

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 156(3), 321 and 494; Specific Relief Act - Sections 31; Schedule Castes, Schedule Tribes (Prevention of Atrocities) Act; Indian Penal Code (IPC), 1860 - Sections 34, 139, 199, 405, 406, 420, 463, 465, 468 and 471; Constitution of India - Article 14

Reported in : 2009(3)ALT209

direct the Public Prosecutor concerned to file petitions under Section 321 of Code of Criminal Procedure, 1973 (Central Act 2 of 1974), for withdrawal of … 199, 468, 471, 406, 420 read with Section 34 of the IPC 1860 of Gopalapuram Police Station of Hyderabad City in CC No. 773/2003 on … to 8 herein) committed offences punishable Under Sections 139, 468, 471, 406 and 420 r/w 34 IPC. … 21.10.2001. The complaint was registered as Cr. No. 263 of 2001 Under Sections 420, 463, 465 r/w 34 IPC and investigation taken up. The Gopalapuram P.S forwarded the final report and laid a chargesheet. The investigation revealed … 21.10.2001. The complaint was registered as Cr. No. 263 of 2001 Under Sections 420, 463, 465 r/w 34 IPC and investigation taken up. The Gopalapuram P.S forwarded the final report and laid a chargesheet. The investigation revealed

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

Act, it noted that the term “arrest” has neither been defined in the 1973 Code nor in the Indian Penal Code, 1860 nor in any other enactment dealing with offences. This word has been derived from the French word “arrater” … Act, I of 1077; (ii) Sections 105, 106, 113A and 113B of the Indian Evidence Act, 1872; (iii) Section 139 of the Negotiable Instruments Act, 1881; (iv) Section 9 of the Opium Act, 1878; (v) Section 9B of