9911796707
TMI Blog2004 (4) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... he statutory period. – The petitioner seek quashing of the aforesaid complaint on the ground that once the order of penalty itself has been set aside, then continuation of the criminal proceedings in such a case is an abuse of the process of court and the same is liable to be quashed – Held that the petition is allowed and the complaint filed against the petitioner under section 276CC of the Act a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85, made certain additions for the assessment year 1983-84 while disbelieving certain facts stated by the petitioner. In respect of the said addition, the assessing authority vide its order dated December 31, 1987 (annexure P2), imposed a penalty upon the petitioner under section 271(1)(a) of the Act. Aggrieved against the said order of penalty, the assessee filed an appeal before the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent filed a complaint against the petitioner in the court of Chief Judicial Magistrate, Ludhiana, under section 276CC of the Act for not furnishing her return of income for the assessment year 1983-84 within the statutory period. Now the petitioner has filed the instant petition for quashing of the aforesaid complaint on the ground that once the order of penalty itself has been set aside, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 276C of the Act are simultaneous. Hence, once the penalties are deleted on the ground that there is no concealment, the quashing of prosecution under section 276C is automatic. The assessee cannot be made to suffer and face the rigours of criminal trial when the same cannot be sustained in the eye of law because the entire prosecution in view of a conclusive finding of the appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
