https://www.taxtmi.com/caselaws?id=293385 Criminal prosecution for alleged concealment or incorrect disclosure of income under the Income-tax Act was quashed after the tax demand and penalty had been paid and a no-dues certificate had been issued. The Court held that, where the underlying tax liability had been fully discharged, continuation of the proceedings would serve no useful purpose and would amount to harassment. Exercising inherent powers to prevent abuse of process and secure the ends of justice, the Court terminated the prosecution and the order of cognizance. en-us Mon, 05 Aug 2019 00:00:00 +0530 Tue, 09 Feb 2021 09:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293385 Criminal prosecution for alleged concealment or incorrect disclosure of income under the Income-tax Act was quashed after the tax demand and penalty had been paid and a no-dues certificate had been issued. The Court held that, where the underlying tax liability had been fully discharged, continuation of the proceedings would serve no useful purpose and would amount to harassment. Exercising inherent powers to prevent abuse of process and secure the ends of justice, the Court terminated the prosecution and the order of cognizance. Case-Laws Income Tax Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293385