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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

Section 278 AA of the Act is reproduced herein below: "278AA. Punishment not to be imposed in certain cases.--- Notwithstanding anything contained

section by Taxation Laws (Amendment & Misc. Provisions) Act, 1986 and Section 278AA was inserted in the Act. According to this new section ... according to this section by virtue of the newly introduced Section 278AA . 23. Learned counsel for the petitioners has also drawn my attention