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complaint as per the power vested in Section 279 of the Income Tax Act. Section 279 of the Income Tax Act deals with the previous ... offence under section 275A (275B) , section 276 , section 276A , section 276B , section 276BB , section 276C , section 276CC , section 276D , section 277 section 277A or section

cause to escape from the rigour of levy of penalty under Sections 276D and 276E of the Act. Reference was made to paragraph ... quoted hereinbelow:- “19. It is important to note that another provision, namely, section 273B of the Act was also incorporated which provides that notwithstanding anything