https://www.taxtmi.com/caselaws?id=12078 Prosecution for offences under sections 276C, 277 and 278B of the Income-tax Act could not be sustained where it was founded on the same alleged wrongful depreciation claim that had already been surrendered and where the departmental penalty proceedings on that basis were dropped and attained finality. The Court treated the continued criminal complaint as lacking its underlying basis once the departmental proceedings ended in favour of the assessee, and held that such prosecution amounted to an abuse of the process of law. The complaint was quashed. en-us Fri, 25 Oct 2002 00:00:00 +0530 Tue, 16 Feb 2010 19:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12078 Prosecution for offences under sections 276C, 277 and 278B of the Income-tax Act could not be sustained where it was founded on the same alleged wrongful depreciation claim that had already been surrendered and where the departmental penalty proceedings on that basis were dropped and attained finality. The Court treated the continued criminal complaint as lacking its underlying basis once the departmental proceedings ended in favour of the assessee, and held that such prosecution amounted to an abuse of the process of law. The complaint was quashed. Case-Laws Income Tax Fri, 25 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12078