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
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
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
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
with fine."
Simultaneously with effect from 1-4-1989, in section 278AA reference to section 276B was also added. Section 278A was inserted with ... Misc. Provisions) Act, 1986, with effect from 1-4-1989, section 278AA reads as under :
" Section 278AA -Notwithstanding anything contained in the provisions
represented the same as unintentional. A show-cause notice under Section 278AA was also issued to the accused. The first accused company has violated Section ... cash. The trial court has completely misconstrued the provisions of Sections 278AA and 278E of the Income-tax Act. The trial court has wrongly held
Income-tax Act was under challenge. Referring to the provisions of Section 278AA of the said Act, the learned judge observed that in the case ... order to prevent frivolous prosecutions, certain safeguards had been engrafted in Sections 278AA and 279 of the aforesaid Act and the concerned authority was required
