https://www.taxtmi.com/caselaws?id=17346 Where the Tribunal, as the final fact-finding authority under the Income-tax Act, sets aside a penalty on the same facts and holds that there was no concealment, false statement, or wilful attempt to evade tax, the factual basis for prosecution under sections 276C(1), 277 and 278 is displaced. In that situation, criminal proceedings founded on those very facts cannot survive, as they would serve no useful purpose. Section 279(1A) was treated as consistent with the bar on continuing prosecution after the penalty had been reduced or waived on the same assessment facts. The assessee was entitled to be discharged. en-us Thu, 18 Jul 1996 00:00:00 +0530 Mon, 21 Sep 2009 16:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17346 Where the Tribunal, as the final fact-finding authority under the Income-tax Act, sets aside a penalty on the same facts and holds that there was no concealment, false statement, or wilful attempt to evade tax, the factual basis for prosecution under sections 276C(1), 277 and 278 is displaced. In that situation, criminal proceedings founded on those very facts cannot survive, as they would serve no useful purpose. Section 279(1A) was treated as consistent with the bar on continuing prosecution after the penalty had been reduced or waived on the same assessment facts. The assessee was entitled to be discharged. Case-Laws Income Tax Thu, 18 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17346