https://www.taxtmi.com/caselaws?id=17636 A finding by the Income-tax Appellate Tribunal that there was no concealment of income bound the criminal court in a prosecution under sections 276C and 277 read with section 278B(1) of the Income-tax Act. Because the prosecution was premised on wilful concealment, and the competent tax authority had already negatived that factual basis in penalty proceedings, the criminal case could not be sustained on the same material. The High Court therefore accepted that the trial court was right to give effect to the Tribunal's finding and confirmed the acquittal, noting that the position was supported by earlier Supreme Court and High Court decisions. en-us Wed, 11 Dec 1996 00:00:00 +0530 Wed, 23 Sep 2009 17:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17636 A finding by the Income-tax Appellate Tribunal that there was no concealment of income bound the criminal court in a prosecution under sections 276C and 277 read with section 278B(1) of the Income-tax Act. Because the prosecution was premised on wilful concealment, and the competent tax authority had already negatived that factual basis in penalty proceedings, the criminal case could not be sustained on the same material. The High Court therefore accepted that the trial court was right to give effect to the Tribunal's finding and confirmed the acquittal, noting that the position was supported by earlier Supreme Court and High Court decisions. Case-Laws Income Tax Wed, 11 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17636