https://www.taxtmi.com/highlights?id=48064 Quashing of prosecution u/s 276C and 277 - Penalty u/s 271(1)(c) deleted by CIT and confirmed by Tribunal - the prosecution cannot be sustained since the penalty after having been deleted by the complainant following the Appellate Tribunal's order, no offence survives under the Income Tax Act and thus “quashing of prosecution is automatic.” en-us Sat, 20 Jul 2019 09:20:46 +0530 Sat, 20 Jul 2019 09:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48064 Quashing of prosecution u/s 276C and 277 - Penalty u/s 271(1)(c) deleted by CIT and confirmed by Tribunal - the prosecution cannot be sustained since the penalty after having been deleted by the complainant following the Appellate Tribunal's order, no offence survives under the Income Tax Act and thus “quashing of prosecution is automatic.” Highlights Income Tax Sat, 20 Jul 2019 09:20:46 +0530 https://www.taxtmi.com/highlights?id=48064