{"id":27031,"date":"1997-02-14T00:00:00","date_gmt":"1997-02-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/new-national-stores-and-ors-vs-state-of-bihar-and-ors-on-14-february-1997"},"modified":"2016-01-18T22:54:13","modified_gmt":"2016-01-18T17:24:13","slug":"new-national-stores-and-ors-vs-state-of-bihar-and-ors-on-14-february-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/new-national-stores-and-ors-vs-state-of-bihar-and-ors-on-14-february-1997","title":{"rendered":"New National Stores And Ors. vs State Of Bihar And Ors. on 14 February, 1997"},"content":{"rendered":"<div class=\"docsource_main\">Patna High Court<\/div>\n<div class=\"doc_title\">New National Stores And Ors. vs State Of Bihar And Ors. on 14 February, 1997<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1998 234 ITR 640 Patna<\/div>\n<div class=\"doc_author\">Author: B N Agrawal<\/div>\n<div class=\"doc_bench\">Bench: B Agrawal<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> B. N. Agrawal,  J. <\/p>\n<p> 1. Heard the parties.\n<\/p>\n<p> 2. This application has been filed for quashing prosecution of the peti<br \/>\ntioners under Section 276C of the Income-tax Act, 1961.\n<\/p>\n<p> 3. It appears that for addition of a sum of Rs. 50,000 in the order of assessment the prosecution has been launched against the petitioners. Today, a supplementary affidavit has been filed on behalf of the petitioners, in which it has been stated that for the same very addition a penalty proceeding was initiated and penalty was imposed, but on appeal being preferred before the Tribunal, the penalty has been cancelled on merits. It is well settled that the standard of proof in penalty proceedings is lighter than in criminal proceeding and since penalty has been cancelled on the merits, in my view, in the ends of justice, prosecution of the petitioners should be quashed.\n<\/p>\n<p> 4. Accordingly, the application is allowed and prosecution of the petitioners is hereby quashed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Patna High Court New National Stores And Ors. vs State Of Bihar And Ors. on 14 February, 1997 Equivalent citations: 1998 234 ITR 640 Patna Author: B N Agrawal Bench: B Agrawal JUDGMENT B. N. Agrawal, J. 1. Heard the parties. 2. This application has been filed for quashing prosecution of the peti tioners under [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,26],"tags":[],"class_list":["post-27031","post","type-post","status-publish","format-standard","hentry","category-high-court","category-patna-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New National Stores And Ors. vs State Of Bihar And Ors. on 14 February, 1997 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/new-national-stores-and-ors-vs-state-of-bihar-and-ors-on-14-february-1997\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New National Stores And Ors. vs State Of Bihar And Ors. on 14 February, 1997 - Free Judgements of Supreme Court &amp; 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