2011 (12) TMI 373

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..... vereferred matters, they are being disposed by this common judgment and order. (The facts are taken from Criminal Revision Appli- cation No. 132 of 1998).   2. By this revision application, the revision applicant prayed for to quash and set aside the judgment and order dated January 27, 1998, passed by learned Second Additional Sessions Judge, Nagpur, in Criminal Miscella- neous Revision App .....

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..... ur, allowed the revision of the non-appli- cant and discharged them.   4. At the hearing of this application, it is submitted as regards the allega- tion of concealment of income, that penalty proceedings initiated under section 271(1)(c) of the Income-tax Act was started by the Department which was quashed by the Income-tax Appellate Tribunal. In that matter, the Department had filed refere .....

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..... on can be sustained in view of the order passed by the Tribunal is answered by the apex court to the effect that once the find- ing of the assessing authority that the assessee made a false statement is set aside by the Income-tax Appellate Tribunal, the criminal proceedings would not be sustainable because the finding of the Income-tax Appellate Tribunal is conclusive. Earlier also, in the ruling .....

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