https://www.taxtmi.com/caselaws?id=15696 A prosecution based on an omitted penal provision requires reconsideration where the provision has been deleted from the statute book and the record shows unresolved procedural issues. The High Court noted that section 276E had been deleted with effect from 1 April 1989, that Harikishan v. Union of India had already addressed the point, and that challan papers had not been filed before the trial court. Because the specific ground raised in revision had not been taken below and the trial court is better placed to examine cognizance and related factual questions, the matter was remitted for fresh hearing and an appropriate order after hearing both parties. en-us Thu, 01 Apr 1999 00:00:00 +0530 Thu, 27 Aug 2009 11:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15696 A prosecution based on an omitted penal provision requires reconsideration where the provision has been deleted from the statute book and the record shows unresolved procedural issues. The High Court noted that section 276E had been deleted with effect from 1 April 1989, that Harikishan v. Union of India had already addressed the point, and that challan papers had not been filed before the trial court. Because the specific ground raised in revision had not been taken below and the trial court is better placed to examine cognizance and related factual questions, the matter was remitted for fresh hearing and an appropriate order after hearing both parties. Case-Laws Income Tax Thu, 01 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15696