1998 (8) TMI 40 - HC - Income Tax

Offences And Prosecution, Wilful Attempt To Evade Tax, False Statement In Verification, Criminal Prosecution

Summary

The High Court of Patna, in the case of Complaint Case No. 382(c) of 1992, quashed the criminal prosecution against the petitioner under sections 276C and 277 of the Income-tax Act, 1961. The decision was based on the deletion of all additions and setting aside of penalties by the Appellate Authority. Judge Narayan Roy allowed the application and nullified the order taking cognizance dated April 30, 1992.