https://www.taxtmi.com/caselaws?id=16759 Criminal cognizance and prosecution under the Income-tax Act based wholly on an assessment order cannot survive once that assessment is set aside in appeal and the matter is remanded for fresh determination. The assessment order formed the foundation of the complaint, and its extinction removed the basis for continuing the criminal process. The cognizance order and prosecution were therefore quashed, while the Department was left free to initiate fresh proceedings if a subsequent assessment disclosed an offence. en-us Thu, 24 Apr 1997 00:00:00 +0530 Sat, 12 Sep 2009 11:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16759 Criminal cognizance and prosecution under the Income-tax Act based wholly on an assessment order cannot survive once that assessment is set aside in appeal and the matter is remanded for fresh determination. The assessment order formed the foundation of the complaint, and its extinction removed the basis for continuing the criminal process. The cognizance order and prosecution were therefore quashed, while the Department was left free to initiate fresh proceedings if a subsequent assessment disclosed an offence. Case-Laws Income Tax Thu, 24 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16759