https://www.taxtmi.com/caselaws?id=6446 Prosecution for false statements in income-tax returns was not barred merely because penalty proceedings had been taken under the later Income-tax Act, 1961; the bar in section 28(4) of the repealed 1922 Act did not apply where no penalty had been imposed under section 28(1) of that Act. Article 20(1) did not prevent prosecution for an offence already committed when the 1922 Act was in force. Criminal liability under section 52 of the 1922 Act also survived repeal because section 6(c) of the General Clauses Act, 1897 preserved accrued liability absent a contrary intention in the repealing statute. en-us Thu, 13 Mar 1975 00:00:00 +0530 Mon, 10 Feb 2025 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6446 Prosecution for false statements in income-tax returns was not barred merely because penalty proceedings had been taken under the later Income-tax Act, 1961; the bar in section 28(4) of the repealed 1922 Act did not apply where no penalty had been imposed under section 28(1) of that Act. Article 20(1) did not prevent prosecution for an offence already committed when the 1922 Act was in force. Criminal liability under section 52 of the 1922 Act also survived repeal because section 6(c) of the General Clauses Act, 1897 preserved accrued liability absent a contrary intention in the repealing statute. Case-Laws Income Tax Thu, 13 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6446