https://www.taxtmi.com/caselaws?id=11577 A successor Income-tax Officer may continue a prosecution started under prior authorisation because the proceeding is treated as one of office, not of the individual; the objection that fresh authorisation was required was rejected. Acceptance of an assessment in appeal does not bar criminal prosecution where independent material shows forged declarations, false supporting forms, and fictitious depositors. On that factual basis, the court held that a prima facie case existed for conspiracy, forgery, use of forged or false documents, and offences under the Income-tax Act, so the discharge order could not stand and the matter was remitted for trial. en-us Thu, 24 Apr 2003 00:00:00 +0530 Sat, 30 Jan 2010 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11577 A successor Income-tax Officer may continue a prosecution started under prior authorisation because the proceeding is treated as one of office, not of the individual; the objection that fresh authorisation was required was rejected. Acceptance of an assessment in appeal does not bar criminal prosecution where independent material shows forged declarations, false supporting forms, and fictitious depositors. On that factual basis, the court held that a prima facie case existed for conspiracy, forgery, use of forged or false documents, and offences under the Income-tax Act, so the discharge order could not stand and the matter was remitted for trial. Case-Laws Income Tax Thu, 24 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11577