https://www.taxtmi.com/highlights?id=95850 Criminal prosecution under ss. 276C(1) and 277 of the Income-tax Act was examined where the complaint was founded on alleged concealment corresponding to a penalty for concealed income. Since the penalty order forming the very basis of the prosecution had been set aside by the Tribunal and remained undisturbed in further appellate proceedings, the substratum of the complaint ceased to exist. Applying the principle that when concealment findings/penalty are annulled the prosecution cannot survive, continuation of the criminal trial would be an empty formality. Consequently, the complaint case and all consequential proceedings were quashed. - HC en-us Thu, 08 Jan 2026 08:45:38 +0530 Thu, 08 Jan 2026 08:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95850 Criminal prosecution under ss. 276C(1) and 277 of the Income-tax Act was examined where the complaint was founded on alleged concealment corresponding to a penalty for concealed income. Since the penalty order forming the very basis of the prosecution had been set aside by the Tribunal and remained undisturbed in further appellate proceedings, the substratum of the complaint ceased to exist. Applying the principle that when concealment findings/penalty are annulled the prosecution cannot survive, continuation of the criminal trial would be an empty formality. Consequently, the complaint case and all consequential proceedings were quashed. - HC Highlights Income Tax Thu, 08 Jan 2026 08:45:38 +0530 https://www.taxtmi.com/highlights?id=95850