https://www.taxtmi.com/caselaws?id=377853 The High Court quashed the criminal proceedings against the petitioner under Section 276-C(1) read with Section 277 of the Income Tax Act. The Court held that once the sanction order for the criminal complaint was quashed, the complaint did not survive. Considering the penalty imposed on the petitioner was below the threshold set by a circular from the Central Board of Direct Taxes, the Court ruled in favor of the petitioner, leading to the quashing of the criminal complaint. en-us Tue, 26 Mar 2019 00:00:00 +0530 Thu, 04 Apr 2019 07:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377853 The High Court quashed the criminal proceedings against the petitioner under Section 276-C(1) read with Section 277 of the Income Tax Act. The Court held that once the sanction order for the criminal complaint was quashed, the complaint did not survive. Considering the penalty imposed on the petitioner was below the threshold set by a circular from the Central Board of Direct Taxes, the Court ruled in favor of the petitioner, leading to the quashing of the criminal complaint. Case-Laws Income Tax Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377853