2004 (4) TMI 39

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....tion under section 482 of the Code of Criminal Procedure for quashing of the complaint (annexure P5) filed against her by the Assistant Commissioner of Income-tax (respondent herein) under section 276CC of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for not furnishing her return of income for the assessment year 1983-84 within the statutory period. The assessing authority i....

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....unal. The said appeal was allowed by the Income-tax Appellate Tribunal vide order dated August 26, 1992, and the penalty imposed upon the petitioner by the assessing authority was deleted. Against the said order of the Income-tax Appellate Tribunal, the Commissioner of Income-tax, Patiala, filed an application under section 256(1) of the Act for reference of the case to the High Court. The said ap....

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....on is squarely covered by the decisions of the hon'ble Supreme Court in G.L. Didwania v. ITO [1997] 224 ITR 687 and K.C. Builders v. Asst. CIT [2004] 265 ITR 562. In the aforesaid judgments, it has been held that if in appeal, the order of penalty is set aside by the appellate authority or the Tribunal, while setting H aside the finding recorded by the assessing authority about the making of fa....

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.... the Tribunal, the assessing authority has no other alternative except to correct his order under section 154 of the Act as per the directions of the Tribunal. It was further held that even if the charge has been framed and the matter is at the stage of prosecution evidence, the criminal prosecution is liable to be quashed because if the trial is allowed to proceed further after the order of the T....