2000 (6) TMI 22

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.... appeal the assessments were set aside. Penalty orders were also issued which were also set aside. However, prosecution proceedings were taken and writ petitions were filed. Learned standing counsel for the Income-tax Department admits that the assessments and penalty orders for the assessment years 1988-89 and 1989-90 have been set aside and as such at present the prosecution will not lie. It is....

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.... not maintainable. Rules of procedure are only hand maids of justice. Further, in view of the decision of the Supreme Court reported in Pepsi Foods Ltd. v. Special, Judicial Magistrate [1998] AIR 1998 SC 128 ; [1998] 5 SCC 749, what can be done under the Criminal Procedure Code can be done under this jurisdiction also. Having admitted that penalty orders and assessments issued against the petition....