https://www.taxtmi.com/caselaws?id=12819 Prosecution for concealment and false verification under the Income-tax Act cannot survive when its entire foundation is the assessment order and the Tribunal has set aside that order, including the finding of concealment. Once that of the criminal complaint disappears, continuation of the prosecution becomes an abuse of the process of court. The Patna HC therefore held the prosecution unsustainable in law and quashed the order taking cognizance. en-us Sat, 18 Mar 2000 00:00:00 +0530 Fri, 22 May 2009 11:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12819 Prosecution for concealment and false verification under the Income-tax Act cannot survive when its entire foundation is the assessment order and the Tribunal has set aside that order, including the finding of concealment. Once that of the criminal complaint disappears, continuation of the prosecution becomes an abuse of the process of court. The Patna HC therefore held the prosecution unsustainable in law and quashed the order taking cognizance. Case-Laws Income Tax Sat, 18 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12819