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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 for penalties waiver</h1> The High Court of Calcutta allowed the revision petition, quashing the prosecution for violation of sections 276C and 277 of the Income-tax Act, 1961, as ... Assessment Year, Capital Expenditure, Capital Or Revenue Expenditure, Depreciation And Development Rebate, Foreign Exchange, Law Applicable To Assessment, Plant And Machinery The High Court of Calcutta allowed the revision petition against an order related to a complaint for violation of sections 276C and 277 of the Income-tax Act, 1961. The court quashed the prosecution as penalties had been waived by the Assistant Commissioner, rendering the prosecution invalid.

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