https://www.taxtmi.com/caselaws?id=11759 Omission of a penal provision without a saving clause prevents pending prosecutions from continuing under the omitted law. The article explains that section 276E was omitted by amendment with effect from 1 April 1989, and that in the absence of any saving provision, proceedings for contravention of section 269T could not survive under the omitted penal section. The prosecution under section 276E was therefore not maintainable, although the department remained free to proceed under section 271E. en-us Tue, 13 Aug 2002 00:00:00 +0530 Sun, 07 Feb 2010 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11759 Omission of a penal provision without a saving clause prevents pending prosecutions from continuing under the omitted law. The article explains that section 276E was omitted by amendment with effect from 1 April 1989, and that in the absence of any saving provision, proceedings for contravention of section 269T could not survive under the omitted penal section. The prosecution under section 276E was therefore not maintainable, although the department remained free to proceed under section 271E. Case-Laws Income Tax Tue, 13 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11759