https://www.taxtmi.com/caselaws?id=10925 A criminal complaint for failure to furnish the return of income under section 276CC was quashed because the appellate authority had deleted the related penalty for the same assessment year. The court treated the prosecution as resting on the same factual foundation as the penalty proceedings; once the finding of concealment or default was displaced, the criminal case could not be sustained on the same material. Continuation of the prosecution was held to serve no useful purpose and to amount to an abuse of the process of court. en-us Thu, 15 Apr 2004 00:00:00 +0530 Mon, 27 Jul 2009 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10925 A criminal complaint for failure to furnish the return of income under section 276CC was quashed because the appellate authority had deleted the related penalty for the same assessment year. The court treated the prosecution as resting on the same factual foundation as the penalty proceedings; once the finding of concealment or default was displaced, the criminal case could not be sustained on the same material. Continuation of the prosecution was held to serve no useful purpose and to amount to an abuse of the process of court. Case-Laws Income Tax Thu, 15 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10925