https://www.taxtmi.com/caselaws?id=207363 Criminal prosecution for alleged concealment and false statement under the Income-tax Act cannot continue where the departmental penalty and the underlying adverse finding are later deleted. The complaint was based on assessment allegations and the view that the surrender under the amnesty scheme was incomplete, but the appellate deletion of the penalty and the survival of no addition removed the foundation of the prosecution. On that basis, continuation of the complaint was treated as an abuse of process, and the High Court quashed the criminal proceedings. en-us Mon, 08 Aug 2011 00:00:00 +0530 Mon, 21 Nov 2011 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207363 Criminal prosecution for alleged concealment and false statement under the Income-tax Act cannot continue where the departmental penalty and the underlying adverse finding are later deleted. The complaint was based on assessment allegations and the view that the surrender under the amnesty scheme was incomplete, but the appellate deletion of the penalty and the survival of no addition removed the foundation of the prosecution. On that basis, continuation of the complaint was treated as an abuse of process, and the High Court quashed the criminal proceedings. Case-Laws Income Tax Mon, 08 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207363