https://www.taxtmi.com/caselaws?id=14923 Assessment and penalty orders having been set aside, the Department accepted that prosecution was not maintainable at present. On that admitted position, the Kerala HC held that the complaint could not be kept pending merely because fresh assessments might be made later, and that extraordinary jurisdiction under Articles 226 and 227 could be used to prevent continuation of an unsustainable prosecution. The Court further noted that procedural technicalities should not bar relief where maintainability was admittedly absent. The prosecution proceedings were quashed. en-us Thu, 01 Jun 2000 00:00:00 +0530 Mon, 27 Jul 2009 11:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14923 Assessment and penalty orders having been set aside, the Department accepted that prosecution was not maintainable at present. On that admitted position, the Kerala HC held that the complaint could not be kept pending merely because fresh assessments might be made later, and that extraordinary jurisdiction under Articles 226 and 227 could be used to prevent continuation of an unsustainable prosecution. The Court further noted that procedural technicalities should not bar relief where maintainability was admittedly absent. The prosecution proceedings were quashed. Case-Laws Income Tax Thu, 01 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14923