Assessing Officer in view of order passed by Commissioner (Appeals) determined tax payable by assessee at certain amount and issued demand notice under section 156 As assessee failed to comply demand notice, Deputy Commissioner after obtaining sanction to prosecute lodged a private complaint against assessee under section 276C(2) read with section 278E. Assessee filed petition to quash private complaint on the ground that pending prosecution initiated based on order passed by Commissioner (Appeals), she preferred an appeal against order of Commissioner (Appeals) before Tribunal and Tribunal set aside order of Commissioner (Appeals) and, therefore, very foundation of prosecution against her for alleged wilful default to demand falls to ground and prosecution had to be quashed. Court held that in view of order of Tribunal assessee could not be liable to pay demand based on order passed by Commissioner (Appeals) and criminal prosecution laid based on alleged failure to comply demand notice will not survive. Accordingly petition was allowed. (AY.  2014-15)