https://www.taxtmi.com/caselaws?id=795609 Prosecution for wilful tax evasion under Section 276C(1)(i) cannot continue where the penalty for search-related undisclosed income under Section 271AAB has been quashed and that order remains unstayed. Since the penalty and prosecution rested on identical allegations, quashing the penalty removed the foundational finding of concealment. A pending departmental appeal did not preserve that foundation in the absence of a stay. Continuing criminal proceedings in those circumstances constitutes abuse of process. en-us Fri, 08 May 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795609 Prosecution for wilful tax evasion under Section 276C(1)(i) cannot continue where the penalty for search-related undisclosed income under Section 271AAB has been quashed and that order remains unstayed. Since the penalty and prosecution rested on identical allegations, quashing the penalty removed the foundational finding of concealment. A pending departmental appeal did not preserve that foundation in the absence of a stay. Continuing criminal proceedings in those circumstances constitutes abuse of process. Case-Laws Income Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795609