https://www.taxtmi.com/caselaws?id=12938 The High Court quashed the criminal complaint against the petitioner for violating section 269SS of the Income-tax Act, 1961. Relying on legal precedents, the court held that the complaint was not maintainable due to legislative changes and retrospective effect of statutory provisions. Consequently, all proceedings, including the order by the Additional Chief Metropolitan Magistrate, were set aside, and the petition was allowed in favor of the petitioner. en-us Fri, 15 Sep 2000 00:00:00 +0530 Mon, 25 May 2009 13:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12938 The High Court quashed the criminal complaint against the petitioner for violating section 269SS of the Income-tax Act, 1961. Relying on legal precedents, the court held that the complaint was not maintainable due to legislative changes and retrospective effect of statutory provisions. Consequently, all proceedings, including the order by the Additional Chief Metropolitan Magistrate, were set aside, and the petition was allowed in favor of the petitioner. Case-Laws Income Tax Fri, 15 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12938