https://www.taxtmi.com/caselaws?id=14045 Waiver of penalty under section 273A(4) did not automatically stop pending prosecution under sections 276C(1) and 277 of the Income-tax Act. The disclosure of escaped income was made only after search and detection, so it was not treated as voluntary, and the complaint had already been sanctioned and filed, including for offences under the Indian Penal Code. Section 279(1A) was therefore not read as requiring termination of the criminal case, especially where the trial had progressed substantially and evidence had already been led. The refusal to discharge the assessee under section 245 CrPC was upheld. en-us Fri, 23 Mar 2001 00:00:00 +0530 Tue, 07 Jul 2009 18:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14045 Waiver of penalty under section 273A(4) did not automatically stop pending prosecution under sections 276C(1) and 277 of the Income-tax Act. The disclosure of escaped income was made only after search and detection, so it was not treated as voluntary, and the complaint had already been sanctioned and filed, including for offences under the Indian Penal Code. Section 279(1A) was therefore not read as requiring termination of the criminal case, especially where the trial had progressed substantially and evidence had already been led. The refusal to discharge the assessee under section 245 CrPC was upheld. Case-Laws Income Tax Fri, 23 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14045