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In the case before the Patna High Court, the petitioner, an Income Tax assessee, sought to quash his criminal prosecution under sections 276C and 276CC of the Income Tax Act, 1961. The prosecution was based on allegations of non-compliance with notices under sections 148 and 142(1) and failure to file a return for the assessment year 1988-89, resulting in an estimated income of Rs. 8,15,000. The complaint was filed with the sanction of the Commissioner.
The petitioner argued that the basis for the prosecution, the assessment for 1988-89, had been set aside by the Commissioner (Appeals), as evidenced by Annexure-7. The assessment had been remitted back to the Assessing Officer, but no fresh assessment had been completed. The petitioner relied on the precedent set in Bhola Nath Keshari v. State of Bihar [1997] 227 ITR 823 (Patna), arguing that continuing the prosecution was an "abuse of the process of the court." The court agreed with the petitioner, noting that the assessment had been set aside and no new assessment had been conducted. Consequently, the application was allowed, and the criminal prosecution, including the order taking cognizance, was set aside.
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