ANURAG DALMIA vs INCOME TAX OFFICE

Whether criminal complaints under Sections 276C(1)(i), 276D, and 277(1) of the Income Tax Act can be sustained when the foundational assessment order has been set aside by ITAT for want of incriminating material --- Held No; Whether information received from France under DTAA can be relied upon to initiate criminal prosecution --- Held No; Whether an assessee can be compelled to sign a Consent Waiver Form based on unauthenticated foreign information --- Held No