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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

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 . The Trial Court has wrongly held that the prosecution should prove

269UC , 269UE and 269UL is punishable under Section 276AB read with Section 278AA . The said Section 276AB runs as follows : "276AB. Whoever fails