https://www.taxtmi.com/caselaws?id=248502 Where the competent income-tax appellate authority has conclusively found that a revised return was voluntary, filed in good faith, and submitted before any concealment was detected, a criminal prosecution for concealment and false statement based on the same allegation cannot stand. The appellate finding negating concealment, along with deletion of the concealment penalty, was treated as conclusive for the criminal complaint. Continuation of the prosecution would serve no useful purpose and amount to abuse of process, so the complaint and connected proceedings were quashed. en-us Wed, 05 Feb 2014 00:00:00 +0530 Sat, 14 Jun 2014 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248502 Where the competent income-tax appellate authority has conclusively found that a revised return was voluntary, filed in good faith, and submitted before any concealment was detected, a criminal prosecution for concealment and false statement based on the same allegation cannot stand. The appellate finding negating concealment, along with deletion of the concealment penalty, was treated as conclusive for the criminal complaint. Continuation of the prosecution would serve no useful purpose and amount to abuse of process, so the complaint and connected proceedings were quashed. Case-Laws Income Tax Wed, 05 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248502