1983 (3) TMI 36 - HC - Income Tax

Summary

The High Court quashed a criminal complaint filed by the ITO against the petitioner under s. 277 of the I.T. Act, 1961. The court held that if there is no case for penalty, there is no case for criminal prosecution. The complaint was quashed, and the petition was allowed. (Case citation: 1983 (3) TMI 36 - PUNJAB AND HARYANA High Court, Judge: M. M. PUNCHHI)