https://www.taxtmi.com/caselaws?id=189565 A prosecution under the Income-tax Act based on alleged non-disclosure of a disputed amount was held unsustainable after the appellate tribunal found the addition unjustified and deleted it. The criminal complaint rested on the same factual foundation, and once the competent appellate forum recorded that the amount did not belong to the petitioners and could not form part of their income, continuation of the prosecution would amount to abuse of process. The prosecution was therefore liable to be quashed in favour of the petitioners. en-us Mon, 13 Nov 1995 00:00:00 +0530 Thu, 12 Jan 2017 18:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189565 A prosecution under the Income-tax Act based on alleged non-disclosure of a disputed amount was held unsustainable after the appellate tribunal found the addition unjustified and deleted it. The criminal complaint rested on the same factual foundation, and once the competent appellate forum recorded that the amount did not belong to the petitioners and could not form part of their income, continuation of the prosecution would amount to abuse of process. The prosecution was therefore liable to be quashed in favour of the petitioners. Case-Laws Income Tax Mon, 13 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189565