https://www.taxtmi.com/caselaws?id=25639 The court quashed the prosecution under Section 276C of the Income-tax Act as the alleged offenses predated the enactment of that section. However, the court upheld the prosecution under Section 277, finding the petitioners liable for submitting false returns. The court deemed the sanction for prosecution issued by the Commissioner of Income-tax valid, distinguishing it from a mechanical order. The court allowed the application in part, quashing the prosecution under Section 276C but upholding it under Section 277, emphasizing that the judgment should not prejudice either party during trial. en-us Mon, 04 May 1987 00:00:00 +0530 Fri, 29 Jan 2010 18:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25639 The court quashed the prosecution under Section 276C of the Income-tax Act as the alleged offenses predated the enactment of that section. However, the court upheld the prosecution under Section 277, finding the petitioners liable for submitting false returns. The court deemed the sanction for prosecution issued by the Commissioner of Income-tax valid, distinguishing it from a mechanical order. The court allowed the application in part, quashing the prosecution under Section 276C but upholding it under Section 277, emphasizing that the judgment should not prejudice either party during trial. Case-Laws Income Tax Mon, 04 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25639