https://www.taxtmi.com/caselaws?id=21675 The court held that prosecutions for failure to deduct income tax at source under section 276B of the Income-tax Act, 1961, could continue despite the amendment that shifted penalty imposition authority. The court emphasized that the legislative amendment did not intend to erase pending prosecutions initiated under previous provisions. The defense's arguments based on statutory interpretation and implied repeal were deemed inapplicable, and the court dismissed the petitions, upholding the prosecutions against the accused firm and its managing partner. en-us Tue, 30 Jul 1991 00:00:00 +0530 Thu, 26 Nov 2009 16:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21675 The court held that prosecutions for failure to deduct income tax at source under section 276B of the Income-tax Act, 1961, could continue despite the amendment that shifted penalty imposition authority. The court emphasized that the legislative amendment did not intend to erase pending prosecutions initiated under previous provisions. The defense's arguments based on statutory interpretation and implied repeal were deemed inapplicable, and the court dismissed the petitions, upholding the prosecutions against the accused firm and its managing partner. Case-Laws Income Tax Tue, 30 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21675