1995 (11) TMI 23 - HC - Income Tax

Summary

The High Court of Patna quashed a criminal prosecution under section 277 of the Income-tax Act against the petitioner as the penalty proceeding under section 271(1)(c) had been dropped earlier. The court relied on precedents and a recent departmental circular, discharging the petitioner from criminal liability. (Case citation: 1995 (11) TMI 23 - PATNA High Court, Judge: Narayan Roy)