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Prosecution under Income Tax Act Sections 276C(1), 277, 278E quashed if tax concealment penalties lack evidence.

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....Continuation of prosecution proceedings when levy of penalty has been deleted - Offence u/s 276C (1), 277 and 278E of the Income Tax Act - Particularly the law point framed has been clearly held that once the penalties are cancelled on the ground that there is no concealment, the quashing of prosecution under section 276C is automatic. - HC....

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Prosecution under Income Tax Act Sections 276C(1), 277, 278E quashed if tax concealment penalties lack evidence.