https://www.taxtmi.com/caselaws?id=444405 The court quashed the criminal proceedings under section 276CC of the Income Tax Act, citing that penalties and assessments against the petitioner were set aside by appellate authorities, rendering the prosecution unsustainable. Referring to a Supreme Court judgment and the proviso to section 276CC, which exempts genuine assessees from prosecution for tax dues not exceeding Rs. 3,000, the court found continuing the prosecution would be an abuse of process. Consequently, the court quashed all criminal proceedings related to the case and disposed of the petition accordingly. en-us Tue, 10 Oct 2023 00:00:00 +0530 Wed, 18 Feb 2026 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444405 The court quashed the criminal proceedings under section 276CC of the Income Tax Act, citing that penalties and assessments against the petitioner were set aside by appellate authorities, rendering the prosecution unsustainable. Referring to a Supreme Court judgment and the proviso to section 276CC, which exempts genuine assessees from prosecution for tax dues not exceeding Rs. 3,000, the court found continuing the prosecution would be an abuse of process. Consequently, the court quashed all criminal proceedings related to the case and disposed of the petition accordingly. Case-Laws Income Tax Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444405