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2002 (10) TMI 60 - HC - Income TaxOffence under sections 276C and 277 read with section 278B - held that if the penalty proceedings have been set aside in the departmental proceedings then the very basis of launching of the prosecution against the assessee stands knocked down. In such facts, the Supreme Court had quashed the proceedings initiated under the Income-tax Act against the assessee. In view of the said judgment, I find that the prosecution against the petitioner is an abuse of the process of law. The very basis of penalty has been struck down by the authorities under the Act. - Consequently, I allow the present petition, set aside the order of the sessions judge and quash the complaint filed by the Department.
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