1983 (3) TMI 36

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..... oner. Skeletal, facts arising thereto are these : Occasion had arisen during assessment proceedings to initiate imposition of penalty on the petitioner. The officer of the first instance imposed penalty on the petitioner. Later, that order was quashed by the appellate authority. On the strength of the order of the officer of the first instance, criminal prosecution was launched against the pet .....

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..... the Supreme Court has pronounced in Uttam Chand's case, that if there is no case for sustenance of penalty, it equally is not a case for criminal prosecution. In that view of the matter, the claim of the petitioner is well grounded. Rather, learned counsel for the income-tax department appearing for the respondent had nothing to say against it and did not even venture to distinguish that case. Thu .....

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