https://www.taxtmi.com/caselaws?id=13964 Reduction of penalty by the Commissioner following a Tribunal order did not, by itself, trigger the statutory bar under section 279(1A) against prosecution for concealment and wilful attempt to evade tax. The Tribunal's and Commissioner's orders did not record a finding that there was no concealment, and the penalty proceedings had not ended in the manner required to attract the protection relied on by the taxpayer. The criminal prosecution under the Income-tax Act was therefore not automatically controlled by the tax proceedings, and the criminal court must decide the case independently on the evidence before it. en-us Fri, 22 Jun 2001 00:00:00 +0530 Mon, 06 Jul 2009 16:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13964 Reduction of penalty by the Commissioner following a Tribunal order did not, by itself, trigger the statutory bar under section 279(1A) against prosecution for concealment and wilful attempt to evade tax. The Tribunal's and Commissioner's orders did not record a finding that there was no concealment, and the penalty proceedings had not ended in the manner required to attract the protection relied on by the taxpayer. The criminal prosecution under the Income-tax Act was therefore not automatically controlled by the tax proceedings, and the criminal court must decide the case independently on the evidence before it. Case-Laws Income Tax Fri, 22 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13964