Bombay High Court Upholds Order Discharging Assessees in Prosecution Under Income-tax Act Due to Omission of Penal Section. Prosecution under section 276-E not permissible as it was omitted before institution of complaint, relying on General Finance Co. v. Asst. CIT, (2002) 257 ITR 338.
24 Feb 2005The case involved a criminal revision application filed by the Assistant Commissioner of Income Tax against an order of the Additional Chief Metropoli...
