https://www.taxtmi.com/caselaws?id=17241 The court quashed the prosecution against the petitioner for offences under sections 276C and 277 of the Income-tax Act, 1961. The court found that the prosecution was based on guesswork and lacked essential elements of the offences. It highlighted that the additions made on estimate basis during assessment did not prove wilful evasion of tax. The court emphasized that the complaint must contain facts demonstrating the offence, which were absent in this case. Considering subsequent events and orders after appeal, the court concluded that the prosecution was unsustainable. Therefore, it quashed the criminal prosecution and discharged the petitioner from bail bonds. en-us Tue, 23 Jul 1996 00:00:00 +0530 Mon, 21 Sep 2009 10:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17241 The court quashed the prosecution against the petitioner for offences under sections 276C and 277 of the Income-tax Act, 1961. The court found that the prosecution was based on guesswork and lacked essential elements of the offences. It highlighted that the additions made on estimate basis during assessment did not prove wilful evasion of tax. The court emphasized that the complaint must contain facts demonstrating the offence, which were absent in this case. Considering subsequent events and orders after appeal, the court concluded that the prosecution was unsustainable. Therefore, it quashed the criminal prosecution and discharged the petitioner from bail bonds. Case-Laws Income Tax Tue, 23 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17241