Case Law Details
Case Name : Pralay Pal Vs State of Jharkhand (Jharkhand High Court)
Appeal Number : Cr. M.P. No. 2266 of 2017
Date of Judgement/Order : 23/08/2023
Related Assessment Year :
Courts :
All High Courts Jharkhand High Court
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Pralay Pal Vs State of Jharkhand (Jharkhand High Court)
Jharkhand High Court held that once penalty order is set aside, it will be presumed that there is no concealment and hence prosecution under Section 276C(1) of the Income Tax Act will be quashed automatically.
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