https://www.taxtmi.com/caselaws?id=17114 A criminal prosecution cannot be newly initiated under a penal provision once that provision has been omitted from the statute, unless the omission is expressly saved by a continuation clause. The Court applied the settled principle that only proceedings already commenced may continue where the law is preserved for that limited purpose. It further noted that the continuing presence of section 269SS did not by itself authorise prosecution under the omitted section 276DD. The complaint was therefore treated as invalid. en-us Fri, 28 Feb 1997 00:00:00 +0530 Tue, 15 Sep 2009 12:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17114 A criminal prosecution cannot be newly initiated under a penal provision once that provision has been omitted from the statute, unless the omission is expressly saved by a continuation clause. The Court applied the settled principle that only proceedings already commenced may continue where the law is preserved for that limited purpose. It further noted that the continuing presence of section 269SS did not by itself authorise prosecution under the omitted section 276DD. The complaint was therefore treated as invalid. Case-Laws Income Tax Fri, 28 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17114