https://www.taxtmi.com/caselaws?id=21768 The court upheld the validity of section 269SS of the Income-tax Act, 1961, dismissing the writ petitions challenging its draconian nature. The court emphasized the safeguards provided under sections 278AA and 279, which require showing reasonable cause and prosecution only by the highest functionary of the Income-tax Department. Additionally, the challenge to section 44AB was dismissed as the court had previously upheld its validity in a separate case. en-us Mon, 11 Sep 1989 00:00:00 +0530 Sun, 02 May 2010 23:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21768 The court upheld the validity of section 269SS of the Income-tax Act, 1961, dismissing the writ petitions challenging its draconian nature. The court emphasized the safeguards provided under sections 278AA and 279, which require showing reasonable cause and prosecution only by the highest functionary of the Income-tax Department. Additionally, the challenge to section 44AB was dismissed as the court had previously upheld its validity in a separate case. Case-Laws Income Tax Mon, 11 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21768