Supreme Court of India
M/s. General Finance Co. and Anr. v. Assistant Commissioner of Income Tax, Punjab
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2 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, !961-Section 276 DD-Prosecutiqn under-After omission of the provision by Direct Tax Law (Amendment) Act, 1987-Validity of-Held, not valid-Prosecution can not be launched or continued even by invoking General Clauses Act since the provision stood omitted from the Act, and not repealed-General Clauses Act, 1897-Section 6. General 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 different from repeal. The appellants were prosecuted u/s 276DD oflncome Tax Act,,1961 in March, 1989 for
Where later benches applied it
- 2018 Purbanchal Employees Association v. Union of India & Ors.
- 2015 M/s. Fibre Boards (p) Ltd. Bangalore v. Commissioner of Income Tax, Bangalore
Of those, 2 referred to
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