https://www.taxtmi.com/caselaws?id=782660 Deletion of penalty on merits by the tax appellate forum, after concealment was found not established, meant prosecution for willful tax evasion based on the same search allegations could not survive. The presumption under Section 278E could not operate once the foundational facts had been judicially negated. Pendency of the Department's appeal did not affect maintainability of a Section 482 CrPC petition in the absence of any stay, and prior cognizance by the trial court did not bar the High Court's inherent power to quash proceedings that had become an abuse of process. Liberty was left to seek revival if the appellate challenge succeeds. en-us Wed, 26 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782660 Deletion of penalty on merits by the tax appellate forum, after concealment was found not established, meant prosecution for willful tax evasion based on the same search allegations could not survive. The presumption under Section 278E could not operate once the foundational facts had been judicially negated. Pendency of the Department's appeal did not affect maintainability of a Section 482 CrPC petition in the absence of any stay, and prior cognizance by the trial court did not bar the High Court's inherent power to quash proceedings that had become an abuse of process. Liberty was left to seek revival if the appellate challenge succeeds. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782660