https://www.taxtmi.com/caselaws?id=16642 Criminal prosecution for wilful concealment and attempt to evade tax was treated as unsustainable where penalty proceedings on the same allegation had already been dropped. The High Court held that, when both penalty and prosecution rest on the same factual foundation of an alleged false return and evasion, prior exoneration in penalty proceedings is a decisive factor against continuing prosecution under sections 276C and 277 of the Income-tax Act, 1961. The petition under section 482 CrPC for quashment therefore succeeded. en-us Thu, 17 Jul 1997 00:00:00 +0530 Wed, 09 Sep 2009 11:42:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16642 Criminal prosecution for wilful concealment and attempt to evade tax was treated as unsustainable where penalty proceedings on the same allegation had already been dropped. The High Court held that, when both penalty and prosecution rest on the same factual foundation of an alleged false return and evasion, prior exoneration in penalty proceedings is a decisive factor against continuing prosecution under sections 276C and 277 of the Income-tax Act, 1961. The petition under section 482 CrPC for quashment therefore succeeded. Case-Laws Income Tax Thu, 17 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16642