2001 (9) TMI 73

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....ring Numbers 2667 to 2772 of 1998 and proceedings filed on March 29, 1988, as also the summoning order dated July 4, 1988. It is the contention of learned counsel for the petitioner before me that the substratum of the complaint was that the income of Century Plastics had escaped assessment in the hands of Shiv Charan Gupta, who has, therefore, committed an offence under sections 276C and 277 of....

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....ion to the Income-tax Officer. He submits that in view of the fact that the assessments, which gave rise to the complaint, have ultimately been set aside by the Tribunal, the substratum of the complaint no longer subsists, no prosecution pursuant thereto could be maintained. He draws my attention to the judgment of the Supreme Court in G. L. Didwania v. ITO [1997] 224 ITR 687, where it has been he....