Setting aside Penalty Order Leads to Automatic Quashing of Prosecution u/s 276C (1) of Income Tax Act: Jharkhand HC [Read Order]

By Kalyani B. Nair - On September 15, 2023 12:00 pm - 2 mins read
Setting aside Penalty Order - Penalty Order - Automatic quashing of Prosecution - Prosecution - Income Tax Act - Jharkhand High Court - taxscan

In a major decision a Single Bench of the Jharkhand High Court observed that setting aside penalty order leads to automatic quashing of prosecution under Section 276C (1) of the Income Tax Act, 1961. This petition has been filed for quashing the entire criminal proceedings including the order, whereby, summons has been issued against the…

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