https://www.taxtmi.com/caselaws?id=14272 Where the penal provision in section 276DD had been omitted before the complaint was lodged, the text notes that prosecution for an alleged violation of section 269SS could not be sustained and similar criminal proceedings were liable to be quashed under section 482 CrPC. It further records that the omission was treated as a beneficial legislative change in favour of the assessee, and that other High Court decisions had taken the same view in quashing comparable complaints. en-us Fri, 30 Mar 2001 00:00:00 +0530 Tue, 14 Jul 2009 18:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14272 Where the penal provision in section 276DD had been omitted before the complaint was lodged, the text notes that prosecution for an alleged violation of section 269SS could not be sustained and similar criminal proceedings were liable to be quashed under section 482 CrPC. It further records that the omission was treated as a beneficial legislative change in favour of the assessee, and that other High Court decisions had taken the same view in quashing comparable complaints. Case-Laws Income Tax Fri, 30 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14272