Bombay High Court
Shastri Sales Corpn.
Versus
I.T.O
Decided On:

Headnote:Sections 271 (c), 276(c), 271 and 278, Criminal Procedure Code, 1973 - Section 482-Proceedings-Quashlng of-Penalty proceeding. Initiated under provisions of I.T. Act for offence of income concealment-During pendency of criminal complaint filed basing same facts-Final authority under I.T. Act quashing penalty orders-Held; that criminal proceedings after quashing of penalty orders not justified, hence, accused entitled to be discharged.

       Section 482-See Income Tax Act, 1961-Sections 271(1)(c), 276(c), 271 and 278.

       For Citation : 1996 Cr LJ 449