Omission of statutory provisions: removal of specific penal sections from the Income-tax Act by amendment. The Direct Tax Laws (Amendment) Act, 1987 effects the omission of sections 276DD and 276E of the Income-tax Act, 1961, excising those provisions from the statute without providing replacement text or consequential amendments in the supplied excerpt.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Omission of statutory provisions: removal of specific penal sections from the Income-tax Act by amendment.
The Direct Tax Laws (Amendment) Act, 1987 effects the omission of sections 276DD and 276E of the Income-tax Act, 1961, excising those provisions from the statute without providing replacement text or consequential amendments in the supplied excerpt.
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