1996 (6) TMI 16

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..... hibit P-9. Exhibit P-9 is a complaint filed by the Deputy Commissioner of Income-tax (Assessment), Special Range, Thrissur against the petitioners before the Additional Chief Judicial Magistrate (Economic Offences), Ernakulam, for offences under sections 276C(1) and 277(ii), read with section 278B of the Income-tax Act. During the pendency of the original petition, the third petitioner died. Couns .....

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..... ecisions, a contrary view has been taken. That is in Upasana Hospital and Hursing Home v. ITO [1996] 217 ITR 555 (Ker) and P. K. Narayanan v. CIT [1996] 219 ITR 33 (Ker). In both these cases, the Division Bench has taken the view that it cannot be said that prosecution will not be maintainable and the same is to be quashed the moment the appellate authority cancels the order imposing penalty, Ever .....

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