The return filed by the petitioner in the year 2013-14 shows that tax payable by the petitioner is nil and he is also claiming for refund of the tax payable have been adjusted against the advance tax payable and tax deducted at source for the assessment year 2013-14. The return filed by the petitioner for the year 2013-14 shows that tax payable by the petitioner and his claiming for refund of the tax payable have been adjustable against the advance payable and the source for the assessment year 2013-14. The revenue launched prosecution against the assesse under section 276C(1)(i) and section 276CC of the Act. The assesee moved application before the High Court to quash the prosecution proceedings. Allowing the petition the Court held that considering the facts of the case launching of prosecution is  nothing but clear abuse of process of law, it could not be sustained.  (AY. 2013-14)