1999 (4) TMI 40

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....e judgment and order of conviction dated April 17, 1995, passed by the XIIIth Additional Sessions Judge, Indore, in Criminal Appeal No. 78 of 1993, whereby the conviction of the petitioners under section 276E read with section 278B of the Income-tax Act, 1961 (for brevity, hereinafter the "Act"), has been maintained and they have been imposed a fine of Rs. 5,000 each with imprisonment till rising ....

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....hole proceedings stand vitiated. He has also placed reliance on a judgment of the learned single judge of this court, reported in Harikishan v. Union of India [1996] 217 ITR 582, in which, it has been clearly held that prosecution launched for commission of an offence under section 276E of the Act after April 1, 1989, would not be maintainable. Learned counsel for the respondent, was not able t....