SURYA KUMAR TIWARI, J. ( 1 ) THIS revision petition has been filed against the order dated November 18, 1987, passed by Sri N. C. Dey, Judicial Magistrate, Malda, in Case No. 107-C of 1986. ( 2 ) A complaint was filed against the petitioners for violation of Sections 276c and 277 of the Income-tax Act, 1961. ( 3 ) IN the meanwhile the accused persons preferred an appeal before the Assistant Commissioner and thereafter to the Income-tax Appellate Tribunal and ultimately upon remand, the Assistant Commissioner cancelled the imposition of penalty for the assessment years 1979-80 and 1980-81. Then the public prosecutor filed an application under Section 321 of the Criminal Procedure Code, 1973, for withdrawal from prosecution. The Income-tax Officer instructed another lawyer and opposed the withdrawal application. ( 4 ) THE learned magistrate by the impugned order refused permission and directed that the trial shall proceed. Being aggrieved by this order the accused persons have come up in revision. Hence, this petition. ( 5 ) SECTION 279 (1a) of the Income-tax Act provides :"a person shall not be proceeded against for an offence under Section 276c or Section 277 in relation to the assessment for an assessment year in respect of which the penalty imposed or imposable on him under Clause (iii) of Sub-section (1) of Section 271 has been reduced or waived by an order under Section 273a. " ( 6 ) IT is not disputed that the Assistant Commissioner has waived the penalties. Therefore, the prosecution for violation of Section 276c and Section 277 cannot proceed and, consequently, the offence for abetment of the same offence, punishable under Section 278 of the Income-tax Act, also cannot be allowed to proceed. The petition is, therefore, allowed and the prosecution is quashed.