https://www.taxtmi.com/caselaws?id=18755 Section 279(1A) bars prosecution for offences under sections 276C and 277 where the penalty under section 271(1)(iii) has been reduced or waived under section 273A. Once the penalty was waived, the statutory condition for criminal prosecution no longer existed, and the proceedings could not continue. The connected abetment charge under section 278 also could not survive because it was inseparable from the main offences. The criminal proceeding was therefore liable to be quashed, and the revision succeeded in favour of the accused on the basis of the statutory bar created by the waiver of penalty. en-us Thu, 21 Dec 1995 00:00:00 +0530 Sat, 31 Oct 2009 17:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18755 Section 279(1A) bars prosecution for offences under sections 276C and 277 where the penalty under section 271(1)(iii) has been reduced or waived under section 273A. Once the penalty was waived, the statutory condition for criminal prosecution no longer existed, and the proceedings could not continue. The connected abetment charge under section 278 also could not survive because it was inseparable from the main offences. The criminal proceeding was therefore liable to be quashed, and the revision succeeded in favour of the accused on the basis of the statutory bar created by the waiver of penalty. Case-Laws Income Tax Thu, 21 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18755