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TMI Blog2019 (4) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Kumar Singh,J. The present petition under Section 482 Cr.P.C. has been filed for quashing the criminal complaint against the petitioner under Section 276-C(1) read with Section 277 of the Income Tax Act, 1961 (for short "the Act") for alleged willful concealment of income and evasion of tax. The assessment of the income of the petitioner was computed under Section 143(C) of the Act on 9.1.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty and imposed penalty of Rs. 4,000/- under Section 276(1)(C) of the Act. The petitioner thereafter, had paid the aforesaid penalty. In the meantime, the Commissioner of Income Tax (Central) Kanpur passed an order on 21.3.2006 under Section 279 (1) of the Act granting sanction for filing criminal complaint against the petitioner under Section 276-C(1) read with Section 277 of the Act for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 276-C(1) of the Ac if the income sought to be evaded is less than Rs. 25,000/-. In the present case, on remand from the Income Tax Appellate Tribunal, the penalty has been imposed only of Rs. 4,000/-, which is much below of Rs. 25,000/-. Considering the fact that the sanction order dated 21.3.2006 has already been quashed by this Court and the penalty which has been imposed upon the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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