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        Income Tax

        1988 (9) TMI 5 - HC - Income Tax

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        High Court quashes criminal complaint due to pending Settlement Commission case. The High Court quashed a criminal complaint as the case was pending before the Settlement Commission under section 245D of the Income-tax Act, 1961, ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            High Court quashes criminal complaint due to pending Settlement Commission case.

                            The High Court quashed a criminal complaint as the case was pending before the Settlement Commission under section 245D of the Income-tax Act, 1961, rendering the criminal proceedings incompetent.


                            The High Court quashed a criminal complaint as the case had been admitted by the Settlement Commission under section 245D of the Income-tax Act, 1961. Criminal proceedings were deemed incompetent while the matter was pending before the Settlement Commission. (Case Citation: 1988 (9) TMI 5 - PUNJAB AND HARYANA High Court)
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