https://www.taxtmi.com/caselaws?id=16838 Income-tax prosecutions founded on assessment findings cannot continue where subsequent Settlement Commission and Tribunal determinations nullify the factual basis of the complaints. Tax adjudicatory findings, including findings supporting the assessees and addressing prosecution immunity, require due regard from the criminal court when they concern the same factual foundation. Where assessments are set aside for fresh determination after considering Settlement Commission findings, the Magistrate should not proceed to record prosecution evidence under the warrant-case procedure. The prosecution did not survive, and the direction to issue subpoenas to prosecution witnesses was set aside. 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 Income-tax prosecutions founded on assessment findings cannot continue where subsequent Settlement Commission and Tribunal determinations nullify the factual basis of the complaints. Tax adjudicatory findings, including findings supporting the assessees and addressing prosecution immunity, require due regard from the criminal court when they concern the same factual foundation. Where assessments are set aside for fresh determination after considering Settlement Commission findings, the Magistrate should not proceed to record prosecution evidence under the warrant-case procedure. The prosecution did not survive, and the direction to issue subpoenas to prosecution witnesses was set aside. Case-Laws Income Tax Tue, 22 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16838