2002 (9) TMI 3 - SC - Income Tax

Offences and Prosecution - view taken by the High Court is not consistent - section 6 of the General Clauses Act as saving the right to initiate proceedings for liabilities incurred during the currency of the Act, will not apply to omission of a provision in an Act - In the Income-tax Act, section 276DD stood omitted from the Act but not repealed and hence, a prosecution could not have been launched by invoking section 6 of the General Clauses Act after its omission