https://www.taxtmi.com/caselaws?id=14655 The High Court quashed the proceedings against the accused, holding that the basis for the prosecution was nullified by the appellate authority's order, which set aside the original assessment. The court emphasized that any fresh assessment might be barred by the limitation period, further undermining the prosecution's validity. The Department was given the opportunity to file a new complaint based on the outcome of reassessment proceedings, if conducted. en-us Tue, 20 Oct 1998 00:00:00 +0530 Fri, 17 Jul 2009 17:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14655 The High Court quashed the proceedings against the accused, holding that the basis for the prosecution was nullified by the appellate authority's order, which set aside the original assessment. The court emphasized that any fresh assessment might be barred by the limitation period, further undermining the prosecution's validity. The Department was given the opportunity to file a new complaint based on the outcome of reassessment proceedings, if conducted. Case-Laws Income Tax Tue, 20 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14655