https://www.taxtmi.com/caselaws?id=188917 Where a penalty for alleged concealment under the Income-tax Act had been deleted in appeal, criminal prosecution under the same Act based on the same seized material was treated as unsustainable. The Rajasthan HC noted the principle that, once the penalty no longer survives, prosecution founded on that identical basis need not continue. The sanction orders and the complaint were therefore quashed in favour of the assessee. en-us Tue, 17 Dec 2002 00:00:00 +0530 Tue, 20 Dec 2016 18:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188917 Where a penalty for alleged concealment under the Income-tax Act had been deleted in appeal, criminal prosecution under the same Act based on the same seized material was treated as unsustainable. The Rajasthan HC noted the principle that, once the penalty no longer survives, prosecution founded on that identical basis need not continue. The sanction orders and the complaint were therefore quashed in favour of the assessee. Case-Laws Income Tax Tue, 17 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188917