https://www.taxtmi.com/caselaws?id=16462 Once the appellate authority cancelled the concealment penalty and the Tribunal affirmed that cancellation, the foundational finding of concealment no longer survived. Without that basis, the allegation of wilful attempt to evade tax under sections 276C and 277 of the Income-tax Act could not be sustained, and the criminal prosecution was quashed as unwarranted. en-us Wed, 01 Jul 1998 00:00:00 +0530 Tue, 08 Sep 2009 10:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16462 Once the appellate authority cancelled the concealment penalty and the Tribunal affirmed that cancellation, the foundational finding of concealment no longer survived. Without that basis, the allegation of wilful attempt to evade tax under sections 276C and 277 of the Income-tax Act could not be sustained, and the criminal prosecution was quashed as unwarranted. Case-Laws Income Tax Wed, 01 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16462