Criminal proceedings arising out of orders of penalty not sustainable if penalty demand is quashed

Sudhan Chandra Basak Vs Union of India (Allahabad High Court)

This application is filed on basis of some undisputed facts that orders of penalty were passed against applicant under Sections 271(1)(a), 271(1)(c) and 273(b) of Income Tax Act for late filing of return for Assessment Year 1983-84. These orders were challenged by way of three separate appeals and Appellate Authority vide separate orders dated 19.06.1989 cancelled the penalty and allowed all appeals. However, the criminal proceedings under Section 276-C of Income

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