Learned counsel for the petitioner contends that merely because the penalty and tax have been paid, the prosecution under Sections 276C, 277 and 278B of the Income Tax Act could not have been quashed. He further submits that similar issues are already under consideration by this Court in SLP (Crl) D. No. 7377/2019.
Issue notice on the special leave petition as well as on the application for condonation of delay.
Tag with SLP (Crl) D. No. 7377/2019.