2007 (8) TMI 314

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....nior counsel for the petitioner and Mr. S. K. Sharan, learned counsel for the Income-tax Department. 2. It appears that search and seizure was made on the premises of the petitioner where a diary was recovered in which it was found that there was some additional income of the petitioner, which was not explained in the income-tax return. For this concealment of income a prosecution was launched ....

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....l of the petitioner has been allowed and the extra income of the assessee has been deleted from the income by the authorities of the Income-tax Department, the entire prosecution should go away and continuance of the proceeding shall be an abuse of the process of the court. In this context learned senior counsel for the petitioner placed reliance in the case of G. L. Didwania v. ITO reported in [1....