https://www.taxtmi.com/caselaws?id=16783 The court rejected the petitioner's argument that prosecution was not maintainable post-appellate order due to reduced assessed amounts. Emphasizing that prosecution was based on tax evasion, not specific amounts, the court held that reduction in assessed amounts post-appeal does not negate the need for prosecution if tax evasion is established. The court dismissed the petition, stating that the appellate order does not nullify the authority to file a complaint under penal provisions of the Act, and noted that subsequent events, including the appellate order, would be considered during the trial. en-us Fri, 03 Oct 1997 00:00:00 +0530 Sat, 12 Sep 2009 12:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16783 The court rejected the petitioner's argument that prosecution was not maintainable post-appellate order due to reduced assessed amounts. Emphasizing that prosecution was based on tax evasion, not specific amounts, the court held that reduction in assessed amounts post-appeal does not negate the need for prosecution if tax evasion is established. The court dismissed the petition, stating that the appellate order does not nullify the authority to file a complaint under penal provisions of the Act, and noted that subsequent events, including the appellate order, would be considered during the trial. Case-Laws Income Tax Fri, 03 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16783