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2019 (4) TMI 297 - ALLAHABAD HIGH COURTProsecution u/s 276 - willful concealment of income and evasion of tax - the petitioner had challenged the aforesaid sanction order dated 21.3.2006 which was quashed by order dated 21.3.2006 with a direction that competent authority is not precluded to re-examine the matter - HELD That:- Once the sanction order has been quashed by this Court in a writ petition filed by the petitioner, the criminal compliant filed against him on the basis of the sanction order dated 21.3.2006 does not survive. It is also important to note here that the Central Board of Direct Taxes (CBDT) issued a circular dated 7.2.1991 and it has directed that no prosecution is to be initiated under Section 276-C(1) of the Ac if the income sought to be evaded is less than ₹ 25,000/-. In the present case, on remand from the Income Tax Appellate Tribunal, the penalty has been imposed only of ₹ 4,000/-, which is much below of ₹ 25,000/- - entire criminal proceedings against the petitioner are quashed
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