1997 (4) TMI 34 - HC - Income Tax

Summary

The High Court of Patna quashed the order for cognizance under sections 276C and 277 of the Income-tax Act, 1961, against the petitioners in Complaint Case No. 3 of 1992. The court found that the appeal filed by the petitioners against the assessment order was allowed, setting aside the basis for prosecution. The court allowed the petition and set aside the order for cognizance and the criminal prosecution, stating that the Department could file a fresh complaint after a new assessment if necessary.