1995 (12) TMI 64

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..... JUDGMENT This revision petition has been filed against the order dated November 18, 1987, passed by Sri N. C. Dey, Judicial Magistrate, Malda, in Case No. 107-C of 1986. A complaint was filed against the petitioners for violation of sections 276C and 277 of the Income-tax Act, 1961. In the meanwhile the accused persons preferred an appeal before the Assistant Commissioner and thereafter t .....

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..... year in respect of which the penalty imposed or imposable on him under clause (iii) of sub-section (1) of section 271 has been reduced or waived by an order under section 273A. " It is not disputed that the Assistant Commissioner has waived the penalties. Therefore, the prosecution for violation of section 276C and section 277 cannot proceed and, consequently, the offence for abetment of the sam .....

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