https://www.taxtmi.com/caselaws?id=18024 Criminal prosecution for alleged concealment of income and filing of a false return lost its foundation after the appellate authority set aside the assessment and penalty on which it was based. Where the tax findings giving rise to the complaint no longer survived, continuation of the prosecution would amount to misuse of the process of court and serve no useful purpose. The prosecution was therefore unsustainable once the underlying income-tax basis had been annulled in appeal. en-us Tue, 20 Aug 1996 00:00:00 +0530 Sat, 26 Sep 2009 12:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18024 Criminal prosecution for alleged concealment of income and filing of a false return lost its foundation after the appellate authority set aside the assessment and penalty on which it was based. Where the tax findings giving rise to the complaint no longer survived, continuation of the prosecution would amount to misuse of the process of court and serve no useful purpose. The prosecution was therefore unsustainable once the underlying income-tax basis had been annulled in appeal. Case-Laws Income Tax Tue, 20 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18024