https://www.taxtmi.com/caselaws?id=15048 Criminal prosecution under section 276C of the Income-tax Act could not continue where the Commissioner (Appeals) had already set aside the penalty order for want of evidence and exonerated the assessee on the same facts. Once that appellate finding had attained finality and had not been shown to be challenged or reversed in accordance with law, the Department could not rely on the same factual foundation to sustain criminal liability. As the basis of the prosecution no longer survived, continuation of the complaint was unjustified. The complaint proceedings were therefore liable to be quashed in favour of the assessee. en-us Mon, 01 May 2000 00:00:00 +0530 Mon, 27 Jul 2009 18:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15048 Criminal prosecution under section 276C of the Income-tax Act could not continue where the Commissioner (Appeals) had already set aside the penalty order for want of evidence and exonerated the assessee on the same facts. Once that appellate finding had attained finality and had not been shown to be challenged or reversed in accordance with law, the Department could not rely on the same factual foundation to sustain criminal liability. As the basis of the prosecution no longer survived, continuation of the complaint was unjustified. The complaint proceedings were therefore liable to be quashed in favour of the assessee. Case-Laws Income Tax Mon, 01 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15048