offence under section 275A , section 276 , section 276A , section 276B , section 276BB , section 276C , section 276CC , section 276D , section 277 or section 278 except with ... against for an offence under section 275A , section 276A , section 276AA , section 276B , section 276C , section 276CC , section 276D , section 276DD , section 276E , section
words "without reasonable cause or excuse" have been omitted from Section 276B of the Act ; as such, after the amendment, an accused incurs ... without reasonable cause or excuse" have been omitted from Section 276D and various other sections of the Act and Section 278AA has been inserted
namely, section 278AA which reads thus :
"Notwithstanding anything contained in the provisions of section 276A, section 276AB, section 276DD or section 276E, no person ... against for an offence under section 275A, section 276A, section 276AA, section 276B, section 276C, section 276CC, section 276D, section 276DD, section 276E, section
Security Force Court under section 28 for imposition of the
punishment for dismissal from service in respect of offences
specified in section ... well as the Rules
framed thereunder. [276D-E]
3. All the offences mentioned under sections 14 and 19
of the Act are to be tried
record that the petitioner has made a statement (sic). Looking to Section 277 of the Income-tax Act, it is clear indeed that ... shall not be proceeded against for an offence under Section 275A , 276A , 276B , 276C , 276CC , 276D , 277 , 278 or 278A except at the instance
