Allowing the petition the Court held that  the respondent prosecuted the petitioners for the offences under sections 276C(1) and 277 of the Income-tax Act, 1961, for the assessment year 2013-14, alleging that the assessee had not explained the source of income for incurring cash expenses of Rs. 1,19,72,476. In penalty proceedings the Tribunal by its order found that there was no evidence that the assessee had made any cash payment which was unaccounted and the additions made by the Department were merely based on estimate and not based on any material records, and therefore deleted the penalty. A criminal prosecution on the same set of facts was not maintainable and was unsustainable and the same is quashed.(AY.2013-14)