https://www.taxtmi.com/caselaws?id=10793 A criminal complaint for concealment under the Income-tax Act cannot continue where the penalty order forming its foundation has been set aside in appeal and remanded, because the prosecution depends on an operative finding of concealment. With no fresh penalty order passed after remand, the complaint and consequential criminal proceedings lacked support and were quashed. The Department retained liberty to proceed afresh if a new penalty is later imposed in accordance with law. en-us Thu, 15 Apr 2004 00:00:00 +0530 Sat, 25 Jul 2009 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10793 A criminal complaint for concealment under the Income-tax Act cannot continue where the penalty order forming its foundation has been set aside in appeal and remanded, because the prosecution depends on an operative finding of concealment. With no fresh penalty order passed after remand, the complaint and consequential criminal proceedings lacked support and were quashed. The Department retained liberty to proceed afresh if a new penalty is later imposed in accordance with law. Case-Laws Income Tax Thu, 15 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10793