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2004 (4) TMI 39 - HC - Income TaxThe petitioner has filed the instant petition under section 482 of the Code of Criminal Procedure for quashing of the complaint filed against her by the Assistant Commissioner of Income-tax u/s 276CC for not furnishing her return of income within the statutory period. – The petitioner seek quashing of the aforesaid complaint on the ground that once the order of penalty itself has been set aside, then continuation of the criminal proceedings in such a case is an abuse of the process of court and the same is liable to be quashed – Held that the petition is allowed and the complaint filed against the petitioner under section 276CC of the Act and all the consequential proceedings are hereby quashed.
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