Criminal prosecution quashed as ITAT rejected allegation of concealment during penalty proceeding

Nagendra Choudhary Vs Union of India (Rajasthan High Court) Rajasthan High Court held that criminal prosecution wholly on allegation of concealment is liable to be quashed since the Tribunal has adjudicated that there was neither concealment during penalty proceedings hence there remains no factual or legal basis for the prosecution to survive. Facts- The present petition has been filed under Section 482 of the Code of Criminal Procedure, 1973, seeking quashing of criminal proceedings arising from Criminal Case No. 140/2017 pending before the Court of the Chief Metropolitan Magistrate (Econom...