Criminal complaint filed u/s 200 of Cr.P.C. for the offence punishable u/s 276C(2) read with Section...

Criminal complaint filed u/s 200 of Cr.P.C. for the offence punishable u/s 276C(2) read with Section 278B of the Income Tax Act. Petitioners failed to deposit assessed tax. Petitioners deposited tax liability about a year ago, prior to filing of complaint. Complaint lacks mention of such deposits. Petitioners deposited self-assessment tax before complaint filing and informed department via letter dated 28.03.2018. Complainant should have obtained fresh authorization regarding delayed interest and penalty only. No response from department to petitioners' request for waiver of interest and penalty in letter dated 28.03.2018. Authorization obtained in 2017 no longer valid after petitioners paid self-assessment tax in 2017-2018. Department need..... .....

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