https://www.taxtmi.com/caselaws?id=21674 The court dismissed the petitions, holding that prosecutions under Section 276DD of the Income-tax Act, 1961, remain valid despite the introduction of Section 271D. It emphasized that legislative intent was not to nullify pending prosecutions, citing the applicability of Section 6 of the General Clauses Act to save such proceedings. en-us Fri, 07 Sep 1990 00:00:00 +0530 Thu, 26 Nov 2009 16:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21674 The court dismissed the petitions, holding that prosecutions under Section 276DD of the Income-tax Act, 1961, remain valid despite the introduction of Section 271D. It emphasized that legislative intent was not to nullify pending prosecutions, citing the applicability of Section 6 of the General Clauses Act to save such proceedings. Case-Laws Income Tax Fri, 07 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21674