https://www.taxtmi.com/caselaws?id=11885 Criminal prosecution for concealment of income and filing inaccurate particulars cannot be sustained where the Income-tax Appellate Tribunal has deleted the penalty under section 271(1)(c) and recorded a final finding that no concealment was made out. The Tribunal's order removes the factual basis on which complaints under sections 276C and 277 were launched, and once that finding attains finality, continuation of the criminal case serves no purpose. Section 245 of the Code of Criminal Procedure permits discharge at a previous stage where the charge is groundless, and the proceedings were liable to be dropped. en-us Tue, 13 Aug 2002 00:00:00 +0530 Wed, 10 Feb 2010 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11885 Criminal prosecution for concealment of income and filing inaccurate particulars cannot be sustained where the Income-tax Appellate Tribunal has deleted the penalty under section 271(1)(c) and recorded a final finding that no concealment was made out. The Tribunal's order removes the factual basis on which complaints under sections 276C and 277 were launched, and once that finding attains finality, continuation of the criminal case serves no purpose. Section 245 of the Code of Criminal Procedure permits discharge at a previous stage where the charge is groundless, and the proceedings were liable to be dropped. Case-Laws Income Tax Tue, 13 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11885