1996 (6) TMI 16 - HC - Income Tax

Advance Tax Appellate Assistant Commissioner Attributable To Extra Shift Depreciation Allowance

Summary

The High Court of Kerala dismissed the petition to quash a complaint filed by the Deputy Commissioner of Income-tax against the petitioners, stating that the petitioners should approach the magistrate's court and file applications for discharge based on the dropped penalty proceedings. The court cited previous Division Bench decisions that prosecution cannot be automatically quashed when penalty proceedings are set aside.