https://www.taxtmi.com/caselaws?id=13401 Criminal prosecution for concealment under the Income-tax Act cannot survive where the penalty for concealment is set aside on appeal on a finding that no concealment existed. Section 279(1A) bars prosecution under sections 276C and 277 when the penalty under section 271(1)(c) has been reduced or waived under section 273A, and the same principle applies where the appellate authority cancels the penalty for want of concealment. Once the foundation for the penalty fails, the corresponding prosecution founded on the same allegation must be quashed. en-us Tue, 14 Mar 2006 00:00:00 +0530 Thu, 28 May 2009 16:59:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13401 Criminal prosecution for concealment under the Income-tax Act cannot survive where the penalty for concealment is set aside on appeal on a finding that no concealment existed. Section 279(1A) bars prosecution under sections 276C and 277 when the penalty under section 271(1)(c) has been reduced or waived under section 273A, and the same principle applies where the appellate authority cancels the penalty for want of concealment. Once the foundation for the penalty fails, the corresponding prosecution founded on the same allegation must be quashed. Case-Laws Income Tax Tue, 14 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13401