https://www.taxtmi.com/caselaws?id=18034 The court quashed the criminal prosecution against the petitioner under section 276CC of the Income-tax Act, 1961. The judgment highlighted the lack of proper service of notice before the end of the relevant assessment year, as required by section 139(2) of the Act. Additionally, the court emphasized the importance of including all necessary elements of the offence in the complaint, noting the absence of crucial allegations regarding the notice. Consequently, the court found the prosecution legally incompetent and allowed the application, thereby quashing the criminal proceedings against the petitioner. en-us Thu, 29 Aug 1996 00:00:00 +0530 Sat, 26 Sep 2009 13:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18034 The court quashed the criminal prosecution against the petitioner under section 276CC of the Income-tax Act, 1961. The judgment highlighted the lack of proper service of notice before the end of the relevant assessment year, as required by section 139(2) of the Act. Additionally, the court emphasized the importance of including all necessary elements of the offence in the complaint, noting the absence of crucial allegations regarding the notice. Consequently, the court found the prosecution legally incompetent and allowed the application, thereby quashing the criminal proceedings against the petitioner. Case-Laws Income Tax Thu, 29 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18034