https://www.taxtmi.com/caselaws?id=15583 A prosecution under a provision deleted from the Income-tax Act could not be sustained when the complaint was launched after the deletion took effect. The High Court noted that the complaint invoked section 276E read with section 278B for alleged cash repayment of loan in breach of section 269T, but the prosecution was initiated after 1 April 1989, when section 276E had already been removed from the statute book, and sanction was granted even later. As the offence provision was no longer in force, the proceedings were treated as vitiated and the conviction could not stand. en-us Sat, 03 Apr 1999 00:00:00 +0530 Wed, 26 Aug 2009 11:32:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15583 A prosecution under a provision deleted from the Income-tax Act could not be sustained when the complaint was launched after the deletion took effect. The High Court noted that the complaint invoked section 276E read with section 278B for alleged cash repayment of loan in breach of section 269T, but the prosecution was initiated after 1 April 1989, when section 276E had already been removed from the statute book, and sanction was granted even later. As the offence provision was no longer in force, the proceedings were treated as vitiated and the conviction could not stand. Case-Laws Income Tax Sat, 03 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15583