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2002 (8) TMI 24 - PUNJAB AND HARYANA HIGH COURTOffences - Prosecution - In the instant case, it is the admitted case of the parties that the Income-tax Appellate Tribunal has waived the penalty. The Revenue filed an application for making reference to this court. - I am of the considered opinion that the courts below have rightly allowed the application of the assessee as the asses see cannot be held guilty under sections 276C and 277 of the Act, in view of the findings recorded by the Income-tax Appellate Tribunal. Therefore, this petition is dismissed.
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