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Section 276E of the Income-tax Act, 1961 - Offences and prosecution - For failure to comply with provisions of section 269T - Assessment year 1985-86 - Whether a complaint for violation of provisions of section 269T is not maintainable after 1-4-1989 - Held, yes CASES REFERRED TO Shewaram & Sons v. Union of India [2003] 263 ITR 656 (MP) [Para 7] and Parmanand Das Brij Bhushan v. Union of India [2001] 249 ITR 328/ 118 Taxman 681 (MP) [Para 7]. JUDGMENT 1. The appellant/complainant had filed the appeal under section 378 of the Cr. P.C. for setting aside the acquittal in complaint under section 276(E)/278(B) of the Income-tax Act, 1961 vide and order dated 23-8-1993 by Additional Chief Judicial Magistrate, Indore in Criminal Case No. 5/90. 2. The case of the complainant is that Shri N.K. Vijayvargiya was posted as Income-tax Officer of Ward No. 2(5) at Indore and he was the public servant and he has filed the complaint after taking the sanction under section 279 of the Income-tax Act, 1961 on 22-1-1990. That accused No. 1 M/s. Kalpana Dal Mills was registered partnership firm and accused Nos. 2 to 5 are the partners of the firm and they were responsible to the firm and incharge of conducting the business of the firm. That firm M/s. Kalpana Dal Mills has given the amount of Rs. 30,000 in cash on 26-11-1983 to Surendra Kumar and Tarun Kumar Modi. That on 9-12-1983 the amount of Rs. 31,000 that on 11-11-1983 amount of Rs. 37,000 and on 9-12-1983 the amount of Rs. 26,000 was paid to M/s. SAT Modi. That according to the provisions of section 269(T) of the Income-tax Act it was incumbent on the firm M/s. Kalpana Dal Mills to make the payment either by the account payee cheque or by the account payee bank draft. That on account of the infringement of the provisions of the Income-tax Act the accused persons are liable to be convicted for the offence punishable under section 276(E) of the Income-tax Act. 3. The accused persons have abjured the guilt and pleaded that they have not committed the violation of the provisions of section 269(T) of the Income-tax Act. That the loan was not taken for the limited period and it was agreed that the amount would be paid or…

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