In Brief
Suresh Sholapurmath faced criminal tax proceedings brought by the Income Tax Department. The High Court had refused to quash these proceedings. The Supreme Court allowed the appeals, noting that the amount involved was below Rs. 25,000/- and had already been paid with interest. Under the February 7, 1992 Circular, no such proceedings should have been filed. The Court set aside the High Court's judgment and quashed the criminal proceedings against the appellants.
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