https://www.taxtmi.com/caselaws?id=19968 The court dismissed the petition seeking to quash a complaint against a registered firm and its managing partner for violating section 269SS of the Income-tax Act, 1961. The accused were prosecuted under sections 276DD and 278B, despite the repeal of section 276DD, as the offence occurred when the provision was in force. The judgment emphasizes that the repeal of a law does not absolve individuals of liability for past actions governed by the repealed provision, reinforcing the principle of legal continuity and the importance of compliance with applicable laws during their validity. en-us Fri, 06 May 1994 00:00:00 +0530 Tue, 10 Nov 2009 18:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19968 The court dismissed the petition seeking to quash a complaint against a registered firm and its managing partner for violating section 269SS of the Income-tax Act, 1961. The accused were prosecuted under sections 276DD and 278B, despite the repeal of section 276DD, as the offence occurred when the provision was in force. The judgment emphasizes that the repeal of a law does not absolve individuals of liability for past actions governed by the repealed provision, reinforcing the principle of legal continuity and the importance of compliance with applicable laws during their validity. Case-Laws Income Tax Fri, 06 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19968