https://www.scconline.com/blog/post/2019/07/10/chh-hc-prosecution-under-ss-276-c-and-277-of-income-tax-act-doesnt-survive-if-penalty-imposed-on-assessee-is-deleted-by-appellate-authority/
Chh HC | Prosecution under Ss. 276-C and 277 of Income Tax Act doesn't survive if penalty imposed on assessee is deleted by appellate authority