https://www.taxtmi.com/caselaws?id=13130 Criminal complaints under sections 276C, 277 and 278 of the Income-tax Act could not survive once the assessment orders forming their foundation were set aside in appeal and remanded for fresh adjudication. The alleged escapement of income and falsity of the return ceased to furnish a live basis for prosecution, because the criminal proceedings depended on the continued existence of the assessment foundation. The complaints were therefore liable to be quashed. en-us Mon, 03 Sep 2001 00:00:00 +0530 Tue, 26 May 2009 16:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13130 Criminal complaints under sections 276C, 277 and 278 of the Income-tax Act could not survive once the assessment orders forming their foundation were set aside in appeal and remanded for fresh adjudication. The alleged escapement of income and falsity of the return ceased to furnish a live basis for prosecution, because the criminal proceedings depended on the continued existence of the assessment foundation. The complaints were therefore liable to be quashed. Case-Laws Income Tax Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13130