2002 (11) TMI 21

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..... 78B of the Income-tax Act - The Direct Tax Laws (Amendment) Act, 1989, omitted the provision of Section 271 (1)(a)with effect from April 1, 1989. It is significant to notice that the omission of a provision results into an abrogation or obliteration of the omitted provision. The effect of omission in the present context is that the prosecution with respect to an offence of the year 1982-83 cannot .....

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..... t, 1961. The return was filed on June 20, 1983, declaring its income at Rs. 93,327.65. No explanation was given by the assessee for the late filing of the return. The assessment was made and a demand notice for depositing a sum of Rs. 13,307 was issued. It is alleged that as the appellant-assessee failed to file the return within the stipulated period under the provisions of sub-section (1) of sec .....

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..... ome which he was required to furnish under sub-section (1) of section 139 or by notice given under sub-section (2) of section 139 or section 148 or has failed to furnish it within the time allowed and in the manner required by sub-section (1) of section 139 or by such notice, as the case may be, or" The Direct Tax Laws (Amendment) Act, 1989, omitted the aforesaid provision with effect from April .....

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