Advanced Search Results
South India Surgical Company Vs. K. Govindan, Income-tax Officer
Chennai
Jun-22-2001
Direct Taxation
Income-tax Act, 1961 - Sections 273A, 273A(4), 276C, 277, 278B and 279(1A); Indian Penal Code (IPC), 1860 - Sections 34, 120B, 193, 196 and 420; Code of Criminal Procedure (CrPC) , 1973 - Sections 245
[2001]251ITR78(Mad)
the Income-tax Act, 1961, read with Sections 193, 196 and 420 along with Sections 34 and 120B of the Indian Penal Code, 1860, in respect of the four assessment years, namely, 1976-77 to 1979-80 with the allegation that there had been … 1994. In the trial court also, the petitioner filed an application on July 8, 1997, for discharge under Section 245 of the Code of Criminal Procedure, 1973, and the same was dismissed on January 7, 1998. These things
Tag this Judgment! AI Brief & AskBanwari and ors. Vs. Income Tax Officer and anr.
Supreme Court of India
Mar-25-1992
Criminal
Indian Penal Code (IPC), 1860 - 420; Code of Criminal Procedure (CrPC) , 1973 - Sections 245(2) and 482; Income Tax Act - Sections 277;
[1992]195ITR651(SC); 1993Supp(1)SCC619
false statements on verification which was punishable under Section 277 of the Income-tax Act and Section 420 of the Indian Penal Code, 1860. When these three complaints were taken up for hearing, a preliminary objection was raised that, on the face … of the complaint, no charge was made out and hence they were entitled to be discharged under Section 245(2) of the CrPC, 1973., The learned Magistrate, after perusing the averments in the complaint and the supporting documents,
Tag this Judgment! AI Brief & AskV. Shivananda Kumar Vs. Dr. S. Gurusiddappa
Karnataka
Aug-03-2004
Criminal
Code of Criminal Procedure (CrPC) , 1973 - Sections 245(2) and 482; Indian Penal Code (IPC), 1860 - Sections 120B, 406, 420, 422, 467 and 468; Criminal Procedure (Amendment) Code , 1974
ILR2004KAR4570; 2004(7)KarLJ376
PROCEDURE CODE, 1973 ( Central Act No. 2 of 1974) - SECTION 245 (2) AND SECTION 482 - INDIAN PENAL CODE, 1860- SECTIONS 406, 420, 422, 467, 468 AND 120B-IPC - DISCHARGE OF THE ACCUSED - ON FACTS HELD -
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Hema Mohnot Vs. State Through Chief Commissioner of Income Tax Adminis ...
Chennai
Jun-30-2006
Criminal
Income Tax Act, 1961 - Sections 132(4) and 277; Code of Criminal Procedure (CrPC) , 1973 - Sections 227, 228, 245, 245(1), 313, 313(1) and 317; Indian Penal Code (IPC), 1860 - Sections 120B, 173, 177, 181, 182, 193, 196. 197, 198, 199, 200, 201, 239, 240, 380, 379, 419, 420, 467, 468, 471, 472 and 511
(2006)205CTR(Mad)418; [2006]285ITR402(Mad)
took the money for their own use. The offences enumerated in the complaint were under Section 120B of the Indian Penal Code, 1860 read with Sections 420, 467, 468, 471, 181, 182, 177, 193, 196, 197, 198, 199, 200, 201, 380, … 2003 in E.O.C.C. No. 179 of 1985, dated 18.7.2003 dismissing the discharge petition filed by the petitioner under Section 245 Cr.P.C.,2. The brief facts of the case are as follows:(a) The respondent filed a complaint against the petitioner
Tag this Judgment! AI Brief & AskKothari and Sons and Others Vs. N. Subramanian, Income-tax Officer, Ce ...
Chennai
Mar-06-1990
Direct Taxation
Income Tax Act, 1961 - Sections 245D(1), 245D(1A), 245D(4), 245E, 245F, 245F(1), 245F(2), 245F(4), 245H, 245H(1), 245-I, 245M, 276C, 277 and 278; Indian Penal Code (IPC), 1860 - Sections 34, 120B, 193, 196 and 420
[1992]196ITR82(Mad)
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 … of together. The question is whether an assessee who had filed an application before the Settlement Commission under section 245C of the Income-tax Act the terms of which include grant of immunity from prosecution under section 245H … assessee who had filed an application before the Settlement Commission under section 245C of the Income-tax Act the terms of which include grant of immunity
Tag this Judgment! AI Brief & AskSuperintendent of Customs Vs. Haribhai Vallabhbhai Tandel
Mumbai
Aug-20-1990
CustomsCriminal
Central Excise Act; Customs Act, 1962 - Sections 108 and 135; Code of Criminal Procedure (CrPC) , 1973 - Sections 245(2)
1991LC209(Bombay); 1991(51)ELT302(Bom)
the Customs Act, 1962 and Section 85 of the Gold (Control) Act, 1968 read with Section 120B of the Indian Penal Code, 1860. After filing of the complaint on behalf of the Accused Nos. 2 and 4, there were two separate … of the complaint on behalf of the Accused Nos. 2 and 4, there were two separate applications under Section 245(2) of the Code of Criminal Procedure for discharging them from the case, as the complaint did not disclose
Tag this Judgment! AI Brief & AskC.i.T. Mumbai City Xiv, Mumbai Vs. the Income Tax Settlement Commissio ...
Mumbai
Jul-28-2000
Direct Taxation
Constitution of India, 1950 - Article 226; Income Tax Act, 1961 - Sections 69A, 132(1), 234, 241-C(1), 245-C(1), 245-D(1) and 345-H(1); Income Tax Rules, 1987 - Rule 44-C; Indian Penal Code (IPC), 1860 - 193, 196 and 228; Taxation Laws (Amendment) Act, 1975; Indian Income Tax Act, 1922 - Sections 34
2000(4)ALLMR604; 2001(1)BomCR167; [2000]246ITR63(Bom)
as it may think fit to impose, immunity from prosecution for any offence under this Act or under the Indian Penal Code, 1860 or under any other Central Act for the time being in force and also (either wholly or in … with 19 individuals and 7 Hindu Undivided Families belonging to Ajmera family, had filed 31 settlement applications under section 245-C of the Income Tax Act, (hereinafter referred to as the 'Act') in the month of October, 1993
Tag this Judgment! AI Brief & AskMahendra Kumar Mishra Vs. Chandra Shekhar Prasad Mishra and Others
Madhya Pradesh
Feb-20-2001
Criminal
Code of Criminal Procedure (CrPC) , 1973/1974 - Sections 200, 204, 244, 245, 245(2), 253(2) and 482; Indian Penal Code (IPC), 1860 - Sections 294, 323 and 506; Dowry Prohibition Act, 1961 - Sections 3 and 4
2001CriLJ3455; 2001(4)MPHT125
petition is dismissed.12. Misc. Criminal Case dismissed. Criminal - Charge - Sections 294, 323 and 506 (Para-II) of Indian Penal Code 1860 (IPC) and Sections 3 and 4 of Dowry Prohibition Act, 1961 - Petitioner made allegations on respondents for … that there is no valid ground forinterference in exercise of the powers under Section 482 of the Code. Section 245 of the Code provides as under :--'245. When accused shall be discharged-- If, upon taking all theevidence referred
Tag this Judgment! AI Brief & AskAshirvad Enterprises and ors. Vs. State of Bihar and anr.
Supreme Court of India
Mar-22-2004
Direct TaxationCriminal
Income Tax Act, 1961 - Sections 245C, 245(D)(1), 245(D)(4), 245H, 245H(1A), 245H(2) and 276C; Code of Criminal Procedure (CrPC) (Cr.PC), 1973 - Sections 482; Indian Penal Code (IPC), 1860; Finance Act, 1987
2004(2)BLJR888; 2004CriLJ3110; (2004)187CTR(SC)609; 2004(168)ELT433(SC); [2004]266ITR578(SC); [2004(2)JCR213(SC)]; JT2004(4)SC6; 2004(3)SCALE515; (2004)3SCC624
can be granted by the Commission in cases where the proceedings for prosecution under the Act or under the Indian Penal Code, 1860 (in short 'the IPC') or under any Central Act for the time being in force have been instituted … in the matter.4. In order to appreciate the rival stands, it would be necessary to take note of Section 245 (H) of the Act. It reads as under:'SECTION 245H: POWER OF SETTLEMENT COMMISSION TO GRANT IMMUNITY FROM PROSECUTION
Tag this Judgment! AI Brief & AskSree Padmalaya Movies and ors. Vs. Assistant Commissioner of Income-ta ...
Chennai
Mar-23-2001
Direct Taxation
Income-tax Act, 1961 - Sections 148, 271(1), 271(1)(C), 273A, 273A(1), 273A(4), 276C, 276C(1), 277, 278B and 279(1A); Indian Penal Code (IPC), 1860 - Sections 120B, 193, 196, 420 and 511; Code of Criminal Procedure (CrPC) , 1973 - Sections 245 and 313; General Clauses Act, 1897 - Sections 26
[2001]251ITR632(Mad)
as 'the Act'), for the assessment year 1982-83 and under Sections 120B, 193, 196, 420 and 511 of the Indian Penal Code, 1860, alleging that subsequent to the search on December 17, 1983, and pursuant to the notice under Section 148 … of the Criminal Procedure Code, and only at that point of time, the petitioners filed the application under Section 245 of the Criminal Procedure Code for discharge. 6. Learned counsel for the revision petitioner contended that the court
Tag this Judgment! AI Brief & AskAI Brief (18 sections) + Semantic Search - 7 days free
- ‹ Prev
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- Next ›
- Last »