https://www.taxtmi.com/caselaws?id=19116 The High Court PATNA allowed the application, quashing Complaint Case No. 287 of 1992 and the order taking cognizance under sections 276C and 277 of the Income-tax Act, 1961. The court ruled that the criminal proceeding against the petitioners should not continue, as the appellate authority's findings favored the petitioners and nullified the facts constituting the offence. Judge S. K. Chattopadhyaya delivered the judgment, citing legal principles and precedents to support the decision, emphasizing that allowing the criminal proceeding to proceed would amount to an abuse of the court's process. en-us Wed, 19 Apr 1995 00:00:00 +0530 Wed, 04 Nov 2009 11:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19116 The High Court PATNA allowed the application, quashing Complaint Case No. 287 of 1992 and the order taking cognizance under sections 276C and 277 of the Income-tax Act, 1961. The court ruled that the criminal proceeding against the petitioners should not continue, as the appellate authority's findings favored the petitioners and nullified the facts constituting the offence. Judge S. K. Chattopadhyaya delivered the judgment, citing legal principles and precedents to support the decision, emphasizing that allowing the criminal proceeding to proceed would amount to an abuse of the court's process. Case-Laws Income Tax Wed, 19 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19116