Once penalty order is set aside, the criminal case cannot survive

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.

Facts- This petition has been filed for quashing the entire criminal proceedings. Notably, the assessee (petitioner) filed returns of income for A.Y. 2011-12 on 31.07.2011 declaring a total income of Rs.18,83,94

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