https://www.taxtmi.com/caselaws?id=366803 Proceeding with a settlement application under Chapter XIX-A of the Income-tax Act does not by itself create immunity from criminal prosecution or bar a complaint already initiated in law. Immunity arises only through a specific order under Section 245-H on satisfaction of statutory conditions, and no such order was obtained here. A challenge to the complaint on allegations of falsity or suppression also failed because disputed facts are not ordinarily examined in Section 482 CrPC proceedings unless unimpeachable defence material is shown. The complaint and summoning order were left undisturbed. en-us Mon, 20 Aug 2018 00:00:00 +0530 Mon, 10 Sep 2018 22:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366803 Proceeding with a settlement application under Chapter XIX-A of the Income-tax Act does not by itself create immunity from criminal prosecution or bar a complaint already initiated in law. Immunity arises only through a specific order under Section 245-H on satisfaction of statutory conditions, and no such order was obtained here. A challenge to the complaint on allegations of falsity or suppression also failed because disputed facts are not ordinarily examined in Section 482 CrPC proceedings unless unimpeachable defence material is shown. The complaint and summoning order were left undisturbed. Case-Laws Income Tax Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366803