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Section 278AA in The Income Tax Act, 1961 278AA. Punishment not to be imposed in certain cases. [Inserted by Act 46 of 1986, Section

from Section 276D and various other sections of the Act and Section 278AA has been inserted in the Act. By the very same Amending ... Section 278E has been also inserted in the Act. Sections 278AA and 278E read as follows : "278AA. Notwithstanding anything contained in the provisions

proves that there was reasonable cause for such failure. [ Similar to Section 278AA from The Income Tax Act, 1961 - Also Refer

three months but which may extend to seven years and with fine. 278AA. Punishment not to be imposed in certain cases.-- Notwithstanding anything contained ... germane to mention that the Section 278AA begins with a non-obstante clause, which is a powerful device in identifying the intention of the Legislature

three months but which may extend to seven years and with fine. 278AA. Punishment not to be imposed in certain cases.-- Notwithstanding anything contained ... germane to mention that the Section 278AA begins with a non-obstante clause, which is a powerful device in identifying the intention of the Legislature

three months but which may extend to seven years and with fine. 278AA. Punishment not to be imposed in certain cases.-- Notwithstanding anything contained ... germane to mention that the Section 278AA begins with a non-obstante clause, which is a powerful device in identifying the intention of the Legislature

reasons, may be considered as reasonable cause as found stated in Section 278AA of Income Tax Act. Therefore, keeping in view the abovementioned discussions ... holding that they had demonstrated a 'reasonable cause' under Section 278AA of the IT Act. It is contended that this interpretation dilutes

Section 278AA in The Gujarat Panchayats Act, 1993 278AA. Amendment of certain Acts in their application to Scheduled Areas of State. - The enactments specified

cited as reasonable ground under Section 278AA of The Income Tax Act, 1961 as reasonable cause for the acquittal of accused persons. 9 Before proceeding ... merely when its existence is establish by a preponderance of probability."] 278AA. Punishment not to be imposed in certain cases-Notwithstanding anything contained

case of failure to pay the tax deducted at source. Then Section 278AA provides as under : "278AA. Notwithstanding anything contained in the provisions ... criminal court ? My answer is emphatically in the negative. Section 278AA is nothing else but a proviso to Section 276B