https://www.taxtmi.com/caselaws?id=19766 The Court held that the prosecution for furnishing a false return could not be quashed solely based on the success of the appeal. The complaint alleging willful tax evasion by providing inaccurate income particulars was found to constitute offences under sections 276C and 277 of the Income-tax Act. The assessment order and penalty proceedings were deemed valid despite discrepancies in the petitioner's accounts, as the issues raised were to be addressed during the trial. The Court emphasized that the prosecution could not be dismissed solely based on the outcome of the appeal process. en-us Fri, 18 Nov 1994 00:00:00 +0530 Mon, 09 Nov 2009 14:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19766 The Court held that the prosecution for furnishing a false return could not be quashed solely based on the success of the appeal. The complaint alleging willful tax evasion by providing inaccurate income particulars was found to constitute offences under sections 276C and 277 of the Income-tax Act. The assessment order and penalty proceedings were deemed valid despite discrepancies in the petitioner's accounts, as the issues raised were to be addressed during the trial. The Court emphasized that the prosecution could not be dismissed solely based on the outcome of the appeal process. Case-Laws Income Tax Fri, 18 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19766