https://www.taxtmi.com/caselaws?id=461286 The Telangana HC quashed criminal proceedings under Section 276C of the Income Tax Act against the petitioner. The court found that continuing prosecution would constitute needless harassment, as the assessee had already paid the required tax and interest of Rs.39,14,408 before the assessment order showing nil demand. Following Supreme Court precedent in K.C.Builders, the court held that matters adjudicated by the Tribunal need not proceed to criminal courts unless the act is culpable. The criminal petition was allowed, quashing all further proceedings against the accused. en-us Wed, 07 Oct 2015 00:00:00 +0530 Wed, 26 Mar 2025 15:47:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461286 The Telangana HC quashed criminal proceedings under Section 276C of the Income Tax Act against the petitioner. The court found that continuing prosecution would constitute needless harassment, as the assessee had already paid the required tax and interest of Rs.39,14,408 before the assessment order showing nil demand. Following Supreme Court precedent in K.C.Builders, the court held that matters adjudicated by the Tribunal need not proceed to criminal courts unless the act is culpable. The criminal petition was allowed, quashing all further proceedings against the accused. Case-Laws Income Tax Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461286