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of <h1>Kerala High Court Quashes Assessments and Penalties, Prosecution Not Justified</h1> <h3>Essar Agencies And Others Versus Assistant Commissioner Of Income-Tax And Another</h3> The High Court of Kerala set aside assessments and penalty orders in two petitions, leading to prosecution proceedings. The court ruled that since ... Offences And Prosecution, Writ The High Court of Kerala set aside assessments and penalty orders in two petitions, leading to prosecution proceedings. The court ruled that since assessments and penalties were overturned, prosecution was not justified. The court allowed the petitions without prejudice to the Department's right to reassess and prosecute if required by law.
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