9911796707
TMI Blog2023 (1) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Section 276C is automatic. The appellants cannot be made to suffer and face the rigorous of criminal trial when the same cannot be sustained in the eyes of law because the entire prosecution in view of a conclusive finding of the Income Tax Tribunal that there is no concealment of income becomes devoid of jurisdiction and under Section 254 of the Act, a finding of the Appellate Tribunal supercedes the order of the Assessing Officer under Section 143(3) more so when the Assessing Officer cancelled the penalty levied. The facts of the present case are squarely covered by the judgment in K.C. Builders (supra) and the above ratio will also cover the position of law with regard to criminal proceedings arising out of orders of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has not procured certified copy of said order and since it was not placed before Trial Court, criminal proceedings continued against applicant. In these circumstances, applicant approached this Court in the year 2015 by way of filing present application. 4. Various orders were passed by this Court to trace the record of Application under Section 482 No. 13277 of 1992 and order passed in said application, however, report is submitted that record was sent back to Court concerned but there is no receipt at Court concerned. Some of the documents have been placed alongwith report that interim order was passed as well as the dispatch register shows that record was sent back. In one of the document it is shown that application was allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere quashed, due to want of knowledge. However, he is not able to refute the reliance placed by learned counsel for applicant on K.C. Builders (supra). 8. In these circumstances I am of the view that facts of the present case are squarely covered by the judgment in K.C. Builders (supra) and the above ratio will also cover the position of law with regard to criminal proceedings arising out of orders of penalty. 9. In view of above, the application is allowed. The orders dated 01.07.2013, 31.03.2015 passed by Special Chief Judicial Magistrate, Varanasi and order dated 08.04.2015 passed by Sessions Judge, Varanasi as well as proceedings in Case No. 1677/1997 (Union of India vs. Sudhan Chandra Basak) under Sections 276, 277 of Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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