Jurisdiction for authorising a prosecution under section 276(b), 276(d) and 276B

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion(s) Referred: 276(b) ,276(d) ,276B Statute: Income - Tax Act, 1961 In a recent case, one of the Commissioners raised an interesting point of jurisdiction for authorising a prosecution under sect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....icer and in the case of the firm, it is the firm including its partners. Therefore, in such cases, the Commissioner having jurisdiction over the person responsible for deduction and payment of tax wil....