https://www.taxtmi.com/highlights?id=23169 Prosecution launched for concealment of income under section 276C r.w.s. 279 - launching a prosecution is not mandatory in every case of failure provided in section 276B. The same would apply also in respect of failure under sections 276C and 277 which the petitioner is accused of in this case. - HC en-us Mon, 01 Jun 2015 17:29:23 +0530 Mon, 01 Jun 2015 17:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23169 Prosecution launched for concealment of income under section 276C r.w.s. 279 - launching a prosecution is not mandatory in every case of failure provided in section 276B. The same would apply also in respect of failure under sections 276C and 277 which the petitioner is accused of in this case. - HC Highlights Income Tax Mon, 01 Jun 2015 17:29:23 +0530 https://www.taxtmi.com/highlights?id=23169