Section 276

Sec. 276CC, Sec. 278E, Section 139, Section 142, Section 144, Section 148

S.C : Benefit of proviso to section 276CC is available only to voluntary filing of return as required under Section 139(1) and said proviso would not apply after detection of failure to file return and after a notice under section 142(1)(i) or section 148 is issued calling for filing of return of income

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Supreme Court Of India Sasi Enterprises vs. ACIT Assessment Years : 1991-92 To 1993-94 Section : 276CC, 139, 142, 148,

Section 276, Section 276C

Delhi H.C : the Income Tax Department on the basis of some complaints by some approved trust/institutions that some persons were collecting donations in their names without authority and worked scrupulously aiding the donors in siphoning off the donated money back to them in dubious ways, after retaining a part of the alleged donation as commission

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High Court Of Delhi DCIT vs. General Sales P. Ltd. And Others Section 276-C, Asst. Year 1984-85 M. L. Mehta,

Sec. 276C, Section 277, Section 278B

Madras H.C : The assessee under the IT Act is the petitioner in both these petitions. Criminal Original Petn. No. 27175 of 2007 is filed praying for appropriate direction directing the Court of Addl. Chief Metropolitan Magistrate E. O. II, Chennai, to await the orders on the compounding application filed by the petitioner herein/accused in E.O.C.C. No. 151 of 1985

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High Court Of Madras N. Athimoolam vs. Income Tax Officer Section 276C, 277, 278B, IPC 120B, IPC 193, IPC 196,

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