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G.S.R. Krishnamurthi Vs. M. Govindaswamy, Income-tax Officer
Chennai
Jun-13-1991
Direct Taxation
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
(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
Tag this Judgment! AI Brief & AskS.M. Badsha Vs. Income-tax Officer
Kerala
Dec-04-1986
Direct Taxation
Income Tax Act, 1961 - Sections 254, 277 and 278; Indian Penal Code (IPC), 1860 - Sections 109, 120B, 193, 196 and 420
(1987)65CTR(Ker)266; [1987]168ITR332(Ker)
Income-tax Act, 1961 (for short 'the Act'), besides offences under Sections 120B, 193, 196, 420 and 109 of the Indian Penal Code, 1860. Almost a decade after the institution of the complaint, one of the accused (the 13th accused) filed a … 279 of the Act provides that no person shall be proceeded against for certain offences (including offence under Section 277) under the Act 'except at the instance of the Commissioner'. So the complainant has stated in paragraph 13
Tag this Judgment! AI Brief & AskThanjai Murasu and ors. Vs. Income-tax Officer
Chennai
Oct-20-1998
Direct Taxation
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
[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 … to wilful attempt to evade in any manner tax, penalty or interest chargeable or imposable under the Act. Section 277 of the Income-tax Act refers to the person making a statement in any verification under this Act or
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Associated Industries and ors. Vs. First Income-tax Officer, City Circ ...
Chennai
Mar-26-1980
Direct Taxation
Income Tax Act, 1961 - Sections 276B, 276C, 276CC, 277, 278 and 279A; Indian Penal Code (IPC), 1860 - Sections 120B, 193, 195 and 196; Code of Criminal Procedure (CrPC) , 1898 - Sections 196(2); Code of Criminal Procedure (CrPC) , 1973
(1980)18CTR(Mad)60; [1982]134ITR565(Mad)
the petitioners. Hence, these petitions are dismissed. Direct Taxation - assessment - Sections 120B, 193 and 196 of Indian Penal Code, 1860 and Sections 277 and 278 of Income Tax Act, 1961 - complaint alleged for offences under Section 120B
Tag this Judgment! AI Brief & AskBasal Tools Co. and ors. Vs. Income-tax Officer
Punjab and Haryana
Dec-04-1989
Direct Taxation
Income Tax Act, 1961 - Sections 127, 276C, 277 and 278; Indian Penal Code (IPC), 1860 - Sections 109, 193, 463 and 477; Code of Criminal Procedure (CrPC) , 1973 - Sections 195(1)
[1990]184ITR303(P& H)
purposes of Section 195 of the Criminal Procedure Code, 1973. A prosecution under Sections 193 and 196 of the Indian Penal Code, 1860, can never be considered to be a proceeding under the Income-tax Act. Section 127 of the Income-tax Act … that the partnership concern as also Shanti Lal Kapur, if at all, can both be proceeded against under Section 277 of the Income-tax Act therein.5. I have heard Shri Balwant Singh Gupta, senior advocate, assisted by Shri Sanjay
Tag this Judgment! AI Brief & AskUmayal Ramanathan Vs. Income-tax Officer, City Circle-i (2), Madras
Chennai
Oct-06-1988
Direct Taxation
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
[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
Tag this Judgment! AI Brief & AskTip Top Plastic Industries P. Ltd. and Others Vs. Income-tax Officer
Chennai
Oct-05-1994
Direct Taxation
Income Tax Act, 1961 - Sections 276C, 277 and 278B; Indian Penal Code (IPC), 1860 - Sections 120B, 193, 196 and 420
(1995)129CTR(Mad)103; [1995]214ITR778(Mad)
are the accused in the above case for the offence under sections 120B, 193, 196 and 420 of the Indian Penal Code, 1860, and also sections 276C and 277 read with section 278B of the Income-tax Act, 1961 (hereinafter to be
Tag this Judgment! AI Brief & AskManian Transports and Others Vs. S. Krishna Moorthy, Income-tax Office ...
Chennai
Oct-05-1990
Company
Companies Act, 1956 - Sections 3, 5, 58A(5) and 58A(6); Income Tax Act, 1961 - Sections 276C(1), 277 and 278B; Indian Penal Code (IPC), 1860 - Sections 193, 196 and 420
[1991]191ITR1(Mad)
against under sections 277 and 278 in respect of returns furnished in 1971. Similarly, section 193 of the Indian Penal Code, 1860, deals with punishment for intentionally giving false evidence. Section 196 deals with corruptly using any evidence as genuine
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Chennai
Aug-24-1987
Direct Taxation
Income Tax Act, 1961 - Sections 136, 276, 276C, 277 and 278; Constitution of India - Article 20(1); Indian Penal Code (IPC), 1860 - Sections 193 and 196
(1988)68CTR(Mad)119; [1988]173ITR206(Mad)
judicial proceeding within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code, 1860 (45 of 1860).' 11. In the case referred to in the preceding paragraph, the question as to whether … for offences under section 120B read with sections 193 and 196, Indian Penal Code, and sections 276C and 277 of the Income-tax Act for the assessment year 1977-78; and (3) C. C. No. 233 of 1984 which
Tag this Judgment! AI Brief & AskS. Sannana Chetty and Sons and ors. Vs. Third Income-tax Officer
Chennai
Sep-05-1969
Direct Taxation
Income Tax Act, 1922 - Sections 28(1), 28(4), 37(1), 37(4) and 52; Income Tax Act, 1961 - Sections 131 to 136, 271(1) and 277; ;Indian Penal Code (IPC), 1860 - Sections 193, 196 and 228; ;Constitution of India - Articles 14 and 20(2)
[1970]76ITR177(Mad)
judicial proceeding within the meaning of Sections 193 and 228 and for the purposes of Section 196 of the Indian Penal Code (XLV of 1860).'15. The corresponding section in the old Act is Section 37(4) which is in part materiel … that the accused filed a false return of income and statements knowing them to be false, punishable under Section 277 of the Income-tax Act, 1961. It was also alleged that they have actively conspired, aided and participated in
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