Uttam Chand And Ors. vs Income Tax Officer, Central Circle, ... on 5 March, 1979
10. It has been held by the Hon'ble Supreme Court in
the case of Uttam Chand & Ors Vs Income Tax Officer,
Central Circle 1982 133 I.T.R. 909 that once the very basis for
initiating the prosecution goes the prosecution cannot continue.