https://www.taxtmi.com/caselaws?id=35717 Criminal prosecution for false statement and concealment under section 277 of the Income-tax Act could not survive where appellate findings had already accepted the original stock list as correct and rejected any concealment of income. Those findings removed the factual foundation of the complaint, and the material did not show the falsehood and knowledge required for a criminal trial. The High Court's inherent power under section 482 of the Code of Criminal Procedure remained available despite the existence of revision under section 397, because it may be used to prevent abuse of process and secure the ends of justice. On that basis, the complaint and pending proceedings were quashed. en-us Wed, 21 Oct 1981 00:00:00 +0530 Tue, 16 Mar 2010 12:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35717 Criminal prosecution for false statement and concealment under section 277 of the Income-tax Act could not survive where appellate findings had already accepted the original stock list as correct and rejected any concealment of income. Those findings removed the factual foundation of the complaint, and the material did not show the falsehood and knowledge required for a criminal trial. The High Court's inherent power under section 482 of the Code of Criminal Procedure remained available despite the existence of revision under section 397, because it may be used to prevent abuse of process and secure the ends of justice. On that basis, the complaint and pending proceedings were quashed. Case-Laws Income Tax Wed, 21 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35717