https://www.taxtmi.com/caselaws?id=18692 The High Court of Punjab and Haryana, in a judgment by V. K. BALI J., allowed the connected Criminal Miscellaneous Petitions and quashed complaints against a company. The court held that statutory provisions prevail over departmental instructions in prosecution matters under the Income-tax Act, 1961. It emphasized that when conditions for exemption from prosecution are met, authorities cannot exercise discretion to prosecute, as it would violate constitutional principles. The court considered the insignificant amount involved and the prolonged pendency of the case in its decision. en-us Wed, 29 Mar 1995 00:00:00 +0530 Sat, 31 Oct 2009 13:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18692 The High Court of Punjab and Haryana, in a judgment by V. K. BALI J., allowed the connected Criminal Miscellaneous Petitions and quashed complaints against a company. The court held that statutory provisions prevail over departmental instructions in prosecution matters under the Income-tax Act, 1961. It emphasized that when conditions for exemption from prosecution are met, authorities cannot exercise discretion to prosecute, as it would violate constitutional principles. The court considered the insignificant amount involved and the prolonged pendency of the case in its decision. Case-Laws Income Tax Wed, 29 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18692