https://www.taxtmi.com/caselaws?id=212425 The Sessions Judge, Nagpur, discharged the non-applicant in a criminal case involving alleged offenses under sections 276C and 277 of the Income-tax Act, 1961. The decision was based on legal precedents indicating that when the Income-tax Appellate Tribunal sets aside penalties imposed by the assessing authority, criminal proceedings for alleged income concealment are not sustainable. The judge dismissed all revision applications, emphasizing that matters resolved by the Tribunal do not warrant pursuit in criminal courts unless the appellant's conduct is deemed blameworthy. en-us Mon, 05 Dec 2011 00:00:00 +0530 Tue, 25 Jun 2013 19:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212425 The Sessions Judge, Nagpur, discharged the non-applicant in a criminal case involving alleged offenses under sections 276C and 277 of the Income-tax Act, 1961. The decision was based on legal precedents indicating that when the Income-tax Appellate Tribunal sets aside penalties imposed by the assessing authority, criminal proceedings for alleged income concealment are not sustainable. The judge dismissed all revision applications, emphasizing that matters resolved by the Tribunal do not warrant pursuit in criminal courts unless the appellant's conduct is deemed blameworthy. Case-Laws Income Tax Mon, 05 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212425