1995 (11) TMI 85

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....BIAR J.-- The prayer in these criminal miscellaneous cases is to quash the complaint, C. C. Nos. 58 of 1988, 57 of 1988 and 59 of 1988, respectively, on the file of the Additional Chief Judicial Magistrate (Economic Offences)'s Court, Ernakulam. These cases are referred to the Division Bench on the basis of the order of reference passed by Dhinakar J. in order to settle the apparent conflict betwe....

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....d before the Commissioner of Income-tax (Appeals), Trivandrum, who gave some marginal reduction to the assessee in the quantum of assessment. The order imposing penalty was taken up in appeal and the appellate authority has held, that there is no concealment at all and there is no case for levy of penalty under section 271(1)(c) of the Income-tax Act, 1961. So, the penalties have been cancelled an....

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....ion is totally nullified in view of the appellate orders, argues counsel. We are not impressed with the arguments. Each case will have to be decided on the facts of the case. Generally, it cannot be said that the prosecution will not be maintainable and the same is to be quashed the moment the appellate authority cancels the order imposing penalty. Every case will have to be considered separate....