https://www.taxtmi.com/caselaws?id=13792 Criminal complaints alleging tax evasion, false vouchers and inflated expenses cannot be quashed merely because tax proceedings later end in settlement, remand or reassessment. The Settlement Commission's order in an individual proceeding did not grant immunity from prosecution and did not decide the specific factual allegations underlying the complaints. The Tribunal's remand order and the reassessment order likewise did not conclusively displace the prosecution basis. Criminal courts must assess the complaint independently, though tax adjudication orders may be relevant where they directly determine the disputed facts. On that footing, the complaints were held not liable to quashing. en-us Fri, 22 Jun 2001 00:00:00 +0530 Thu, 02 Jul 2009 17:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13792 Criminal complaints alleging tax evasion, false vouchers and inflated expenses cannot be quashed merely because tax proceedings later end in settlement, remand or reassessment. The Settlement Commission's order in an individual proceeding did not grant immunity from prosecution and did not decide the specific factual allegations underlying the complaints. The Tribunal's remand order and the reassessment order likewise did not conclusively displace the prosecution basis. Criminal courts must assess the complaint independently, though tax adjudication orders may be relevant where they directly determine the disputed facts. On that footing, the complaints were held not liable to quashing. Case-Laws Income Tax Fri, 22 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13792