https://www.taxtmi.com/caselaws?id=28349 A criminal complaint under section 277 of the Income-tax Act was treated as unsustainable where the penalty order forming its foundation had already been set aside in appeal. The settled principle applied was that if no penalty can survive, criminal prosecution based on that penalty cannot be maintained. On that reasoning, the complaint and the connected proceedings were quashed under section 482 of the Code of Criminal Procedure. en-us Mon, 07 Mar 1983 00:00:00 +0530 Sat, 20 Feb 2010 18:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28349 A criminal complaint under section 277 of the Income-tax Act was treated as unsustainable where the penalty order forming its foundation had already been set aside in appeal. The settled principle applied was that if no penalty can survive, criminal prosecution based on that penalty cannot be maintained. On that reasoning, the complaint and the connected proceedings were quashed under section 482 of the Code of Criminal Procedure. Case-Laws Income Tax Mon, 07 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28349