High Court Upholds Order in Section 276DD Case

The High Court upheld the order directing the petitioners to appear in trial court for further proceedings in a complaint under section 276DD of the Income-tax Act, 1961. The magistrate's discharge was based on a different judgment not applicable in this case. The court emphasized that the amendment in section 276DD does not operate retrospectively. The revision petition was dismissed.

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The High Court upheld the order directing the petitioners to appear in trial court for further proceedings in a complaint under section 276DD of the Income-tax Act, 1961. The magistrate's discharge was based on a different judgment not applicable in this case. The court emphasized that the amendment in section 276DD does not operate retrospectively. The revision petition was dismissed.

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