1996 (12) TMI 36 - HC - Income Tax

Summary

The High Court of Patna quashed the prosecution of the petitioner under sections 276CC and 277 of the Income-tax Act, 1961. The court ruled in favor of the petitioner as the penalty proceeding for the same additions was dropped on the merits, indicating a higher burden of proof in criminal prosecution. The application was allowed, and the prosecution was quashed.