https://www.taxtmi.com/caselaws?id=2990 The amendment to section 276B of the Income-tax Act, 1961 from 1 April 1989 was treated as an omission of the offence of failure to deduct tax at source, not as a repeal attracting section 6 of the General Clauses Act, 1897. The court reasoned that section 6 applies to repeal, whereas an omitted penal provision does not continue to support proceedings unless a saving clause preserves them. As the prosecution was instituted after the omission took effect and no saving provision applied, the prosecution could not be maintained and the discharge order rejection was liable to be set aside. en-us Thu, 09 Aug 2007 00:00:00 +0530 Wed, 30 Jul 2008 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2990 The amendment to section 276B of the Income-tax Act, 1961 from 1 April 1989 was treated as an omission of the offence of failure to deduct tax at source, not as a repeal attracting section 6 of the General Clauses Act, 1897. The court reasoned that section 6 applies to repeal, whereas an omitted penal provision does not continue to support proceedings unless a saving clause preserves them. As the prosecution was instituted after the omission took effect and no saving provision applied, the prosecution could not be maintained and the discharge order rejection was liable to be set aside. Case-Laws Income Tax Thu, 09 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2990