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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>High Court quashes prosecution under Income-tax Act, 1961, based on deletion of taxable income addition.</h1> The High Court of Patna quashed the prosecution of the petitioners and two other accused individuals under section 276C of the Income-tax Act, 1961. The ... Wilful Attempt To Evade Tax The High Court of Patna quashed the prosecution of the petitioners and two other accused individuals under section 276C of the Income-tax Act, 1961. The Tribunal had deleted the addition of Rs. 78,735 towards taxable income, rendering the prosecution baseless. The court found it just to prevent an abuse of process and quashed the prosecution.

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