1999 (4) TMI 40

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 of the court. The respondent herein filed a complaint under se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 to show any contrary view to this court. Even otherwise, as the fact .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X