https://www.taxtmi.com/caselaws?id=27777 Section 279(1A) bars prosecution for offences under sections 276C and 277 only where the penalty under section 271(1)(iii) has been reduced or waived by an order under section 273A for the relevant assessment year. In the absence of any proceedings or favourable order under section 273A, no statutory bar arises against launching or continuing prosecution for those offences. en-us Wed, 14 Dec 1983 00:00:00 +0530 Tue, 16 Feb 2010 10:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27777 Section 279(1A) bars prosecution for offences under sections 276C and 277 only where the penalty under section 271(1)(iii) has been reduced or waived by an order under section 273A for the relevant assessment year. In the absence of any proceedings or favourable order under section 273A, no statutory bar arises against launching or continuing prosecution for those offences. Case-Laws Income Tax Wed, 14 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27777