https://www.taxtmi.com/caselaws?id=17897 The High Court of Patna quashed the prosecution of the petitioner under sections 276CC and 277 of the Income-tax Act, 1961, citing the dropped penalty proceeding on the same additions. The court favored the petitioner, highlighting the higher burden of proof in criminal prosecution and allowed the application, resulting in the quashing of the prosecution. en-us Tue, 17 Dec 1996 00:00:00 +0530 Fri, 25 Sep 2009 14:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17897 The High Court of Patna quashed the prosecution of the petitioner under sections 276CC and 277 of the Income-tax Act, 1961, citing the dropped penalty proceeding on the same additions. The court favored the petitioner, highlighting the higher burden of proof in criminal prosecution and allowed the application, resulting in the quashing of the prosecution. Case-Laws Income Tax Tue, 17 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17897