https://www.taxtmi.com/caselaws?id=16838 A prosecution founded on income-tax assessment findings may not continue where those findings have been displaced by subsequent adjudication of the Settlement Commission and the ITAT. The article notes that once the assessment basis is nullified and the tax authorities have recorded final findings on the factual foundation, the criminal court must give due regard to that conclusion. It further states that a Magistrate should not compel the recording of evidence under section 244 of the Code where the complaint's no longer survives. The order issuing process to prosecution witnesses was therefore set aside on the facts described. en-us Tue, 22 Jul 1997 00:00:00 +0530 Sat, 12 Sep 2009 15:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16838 A prosecution founded on income-tax assessment findings may not continue where those findings have been displaced by subsequent adjudication of the Settlement Commission and the ITAT. The article notes that once the assessment basis is nullified and the tax authorities have recorded final findings on the factual foundation, the criminal court must give due regard to that conclusion. It further states that a Magistrate should not compel the recording of evidence under section 244 of the Code where the complaint's no longer survives. The order issuing process to prosecution witnesses was therefore set aside on the facts described. Case-Laws Income Tax Tue, 22 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16838