https://www.taxtmi.com/caselaws?id=14339 The applicants were convicted under sections 276E and 278D of the Income-tax Act, 1961, but the convictions were overturned. The court held that with the omission of section 276E, pending proceedings could not continue under the repealed provisions. The Department was given the liberty to initiate penalty proceedings under the new provision, section 271E. The judgment emphasized the necessity for fresh proceedings under the updated legal framework, setting aside the convictions and sentences against the applicants. en-us Wed, 14 Feb 2001 00:00:00 +0530 Wed, 15 Jul 2009 12:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14339 The applicants were convicted under sections 276E and 278D of the Income-tax Act, 1961, but the convictions were overturned. The court held that with the omission of section 276E, pending proceedings could not continue under the repealed provisions. The Department was given the liberty to initiate penalty proceedings under the new provision, section 271E. The judgment emphasized the necessity for fresh proceedings under the updated legal framework, setting aside the convictions and sentences against the applicants. Case-Laws Income Tax Wed, 14 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14339