Supreme Court · 2002 INSC 365 · Decided 4 September 2002
M/S. General Finance CO. and ANR. v. Assistant Commissioner of Income Tax, Punjab
- Court
- Supreme Court of India
- Citation
- 2002 INSC 365 · [2002] SUPP. 2 S.C.R. 106
- Case number
- CRIMINAL APPEAL No. 442/1994
- Decided
- 4 September 2002
- Bench
- S. RAJENDRA BABU, P. VENKATARAMA REDDI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
- Acts & sections cited
- CrPC Section 227, 482; Constitution Article 227; Income Tax Act Section 269SS
Headnote
FINANCE CO. AND ANR. v. ASSISTANT COMMISSIONER OF INCOME TAX, PUNJAB SEPTEMBER 4, 2002 B 1 [S. RAJENDRA BABU AND P. YENKATARAMA REDD!, JJ.) Income Tax Act, !961-Section 276 DD-Prosecutiqn under-After omission of the provision by Direct Tax Law (Amendment) Act, 1987-Validity C of-Held, not Clauses Act, I 897-Section 6-App/icability of-Held, will not apply to omission of a provision in an Act, but only to repeal, omission being D different from repeal. E The appellants were prosecuted u/s 276DD oflncome Tax Act,,1961 in March, 1989 for non-compliance of the provisions under
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