https://www.taxtmi.com/caselaws?id=12634 Conditional pardon under Section 306 CrPC makes an accused an approver only on the terms of full and true disclosure, and that status remains contingent until the connected trial is completed. On that basis, the petitioner could not claim an absolute immunity from prosecution under the Income-tax Act merely because conditional pardon had been accepted in the related criminal case. The text states that, because the pardon was conditional and the connected proceedings were still pending, quashing of the complaint proceedings was not warranted. The challenge therefore failed on the approver-immunity argument. en-us Thu, 21 Mar 2002 00:00:00 +0530 Wed, 20 May 2009 17:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12634 Conditional pardon under Section 306 CrPC makes an accused an approver only on the terms of full and true disclosure, and that status remains contingent until the connected trial is completed. On that basis, the petitioner could not claim an absolute immunity from prosecution under the Income-tax Act merely because conditional pardon had been accepted in the related criminal case. The text states that, because the pardon was conditional and the connected proceedings were still pending, quashing of the complaint proceedings was not warranted. The challenge therefore failed on the approver-immunity argument. Case-Laws Income Tax Thu, 21 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12634