2023 (1) TMI 536

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Opposite Party : S.C./I.T.Dept.,Praveen Kumar ORDER HON'BLE SAURABH SHYAM SHAMSHERY, J. 1. Heard Sri Prakhar Saran Srivastava, learned counsel for applicant and Sri Krishna Agarwal, Advocate for Opposite Party. 2. This application is filed on basis of some undisputed facts that orders of penalty were passed against applicant under Sections 271(1)(a), 271(1)(c) and 273(b) o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hese circumstances, applicant approached this Court in the year 2015 by way of filing present application. 4. Various orders were passed by this Court to trace the record of Application under Section 482 No. 13277 of 1992 and order passed in said application, however, report is submitted that record was sent back to Court concerned but there is no receipt at Court concerned. Some of the documen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-3132. It is settled law that levy of penalties and prosecution under Section 276C are simultaneous. Hence, once the penalties are cancelled on the ground that there is no concealment, the quashing of prosecution under Section 276C is automatic. 25. In our opinion, the appellants cannot be made to suffer and face the rigorous of criminal trial when the same cannot be sustained in the eyes....