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Section 271(1)(a) of the Income-tax Act, 1961 - Penalty - For late filing of return - Assessment year 1982-83 - For failure of assessee to file return within stipulated period under provisions of section 139(1) department launched prosecution against it under sections 276CC and 278B - Whether in view of omission of provision of section 271(1)(a) by Direct Tax Laws (Amendment) Act, 1989, with effect from 1-4-1989 prosecution with respect to offence of year 1982-83 could not be continued - Held, yes FACTS The assessee-firm failed to file its return of income within the stipulated period as required under the provisions of section 139(1). Consequently, the department launched prosecution against the assessee for offence under section 276CC, read with section 278B. On writ, the Single Judge dismissed the same in limine. On special appeal : HELD Section 271 deals with consequential failure to furnish returns, comply with notices and concealment of income. The Direct Tax Laws (Amendment) Act, 1989, omitted sub-section (1)(a) of section 271 with effect from 1-4-1989. The omission of a provision results into an abrogation or obliteration of the omitted provision. The effect of omission in the instant context was that the prosecution with respect to an offence of the year 1982-83 could not be continued. Therefore, the instant appeal was to be allowed and the of the Single Judge was to be set aside. Note : The case was decided in favour of the assessee. CASE REFERRED TO General Finance Co. v. Asstt. CIT [2002] 257 ITR 338 (SC). Vineet Kothari for the Applicant. Sandeep Bhandawat for the Respondent. JUDGEMENT N. N. Mathur, J.-This special appeal is directed against the judgment of the learned single judge dated December 14,1994, whereby the learned single judge dismissed the writ petition in limine. Briefly stated the facts of the case are that the appellant original petitioner No. 1, M/s. Anantrai Joshi and Co., is a partnership firm. The said firm did not file its return of income for the assessment year 1982-83, which was due to be, filed on or before June 30,1982, as required by the provisions of section 139(1) of the Income-tax Act, 1961, The return was filed on June…

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