https://www.taxtmi.com/caselaws?id=256542 Where criminal prosecution rests on the same factual foundation as income-tax penalty proceedings, the continuation of the complaint can be challenged once the underlying penalty has been set aside and that order has attained finality. The High Court noted that the search, show-cause notice, settlement proceedings and penalty order all stemmed from one common basis; after the Appellate Tribunal removed the penalty, the foundation for the prosecution no longer survived. Continuing the criminal complaint in those circumstances was treated as harassment and an abuse of the process of law, so the complaint and consequential proceedings were liable to be quashed. en-us Mon, 09 Feb 2015 00:00:00 +0530 Sat, 14 Feb 2015 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256542 Where criminal prosecution rests on the same factual foundation as income-tax penalty proceedings, the continuation of the complaint can be challenged once the underlying penalty has been set aside and that order has attained finality. The High Court noted that the search, show-cause notice, settlement proceedings and penalty order all stemmed from one common basis; after the Appellate Tribunal removed the penalty, the foundation for the prosecution no longer survived. Continuing the criminal complaint in those circumstances was treated as harassment and an abuse of the process of law, so the complaint and consequential proceedings were liable to be quashed. Case-Laws Income Tax Mon, 09 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256542