2002 (8) TMI 19

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....e judgment dated August 18, 1999, rendered by 1st ASJ, Indore, in Criminal Appeal No. 69 of 1995 arising out of the judgment dated June 27, 1995, delivered in Criminal Case N9. 02 of 1986 by the ACJM, Indore (Economic Offence), remanding the case back to the trial court for framing the charge under section 278B of the Income-tax Act, 1961 (for brevity, "the Act"), and proceeding against the applic....

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....ons 269T and 278B of the Act punishable under section 276E of the Act. Since the penal section 276E of the Act, has been omitted by the aforesaid amendment, the applicants cannot be prosecuted for breach of the aforesaid offences. In support of the contention, learned counsel for the applicant has placed reliance on a judgment passed by this court in Parmanand Das Brij Bhushan Das v. Union of I....

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.... In the present case, no saving clause, has been prescribed in the Amendment Act. Therefore, applying the dictum as held by the Supreme Court, present prosecution against the applicants is not permissible for imposing punishment under section 276E of the Act. Therefore, the orders passed by the appellate court dated August 18, 1999, passed in Criminal Appeal No. 69 of 1995 remanding the case ba....