https://www.taxtmi.com/caselaws?id=15817 The court quashed the criminal proceedings initiated by the Income-tax Department against a partnership firm for alleged undisclosed income of Rs. 82,000. The court found that since the Tribunal's decision to treat the amount as undisclosed income was reversed, there was no basis for prosecution. As the complaint failed to specify any other offense beyond the Rs. 82,000 addition, and since that amount was deleted by the court, the proceedings were quashed as there was no valid ground for prosecution under the Income-tax Act. en-us Mon, 04 Oct 1999 00:00:00 +0530 Sat, 29 Aug 2009 13:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15817 The court quashed the criminal proceedings initiated by the Income-tax Department against a partnership firm for alleged undisclosed income of Rs. 82,000. The court found that since the Tribunal's decision to treat the amount as undisclosed income was reversed, there was no basis for prosecution. As the complaint failed to specify any other offense beyond the Rs. 82,000 addition, and since that amount was deleted by the court, the proceedings were quashed as there was no valid ground for prosecution under the Income-tax Act. Case-Laws Income Tax Mon, 04 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15817