https://www.taxtmi.com/caselaws?id=377853 A criminal complaint under Section 276-C(1) read with Section 277 of the Income-tax Act was treated as unsustainable because its foundation, the sanction under Section 279(1), had already been quashed in earlier writ proceedings. The court also referred to the CBDT circular dated 07.02.1991, which discourages prosecution where the income sought to be evaded is below Rs. 25,000. After remand, the penalty stood at Rs. 4,000, well below that limit, so the foundation for prosecution was absent and the complaint, along with all arising proceedings, was quashed. 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 A criminal complaint under Section 276-C(1) read with Section 277 of the Income-tax Act was treated as unsustainable because its foundation, the sanction under Section 279(1), had already been quashed in earlier writ proceedings. The court also referred to the CBDT circular dated 07.02.1991, which discourages prosecution where the income sought to be evaded is below Rs. 25,000. After remand, the penalty stood at Rs. 4,000, well below that limit, so the foundation for prosecution was absent and the complaint, along with all arising proceedings, was quashed. Case-Laws Income Tax Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377853