https://www.taxtmi.com/caselaws?id=18061 Prosecution under section 276C of the Income-tax Act was held unsustainable after the appellate tribunal deleted the addition forming its sole foundation. With the alleged concealed income addition no longer surviving and the Revenue not disputing that position, the criminal proceedings were treated as having lost their basis. Continuation of the prosecution was found to serve no useful purpose and to amount to abuse of the process of court, so the prosecution was quashed. en-us Fri, 01 Nov 1996 00:00:00 +0530 Sat, 26 Sep 2009 14:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18061 Prosecution under section 276C of the Income-tax Act was held unsustainable after the appellate tribunal deleted the addition forming its sole foundation. With the alleged concealed income addition no longer surviving and the Revenue not disputing that position, the criminal proceedings were treated as having lost their basis. Continuation of the prosecution was found to serve no useful purpose and to amount to abuse of the process of court, so the prosecution was quashed. Case-Laws Income Tax Fri, 01 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18061