https://www.taxtmi.com/caselaws?id=18542 Settlement Commission relief under the Income-tax Act, including acceptance of a settlement application and consideration of immunity from prosecution, was treated as a basis to challenge continuing criminal proceedings arising from the same facts. Where an earlier quashing order had already covered identical facts between the parties, continuation of the prosecution was regarded as unwarranted and an abuse of the process of court, leading to quashing of the criminal complaint and subsequent proceedings in favour of the taxpayers. en-us Thu, 14 Mar 1996 00:00:00 +0530 Thu, 01 Oct 2009 15:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18542 Settlement Commission relief under the Income-tax Act, including acceptance of a settlement application and consideration of immunity from prosecution, was treated as a basis to challenge continuing criminal proceedings arising from the same facts. Where an earlier quashing order had already covered identical facts between the parties, continuation of the prosecution was regarded as unwarranted and an abuse of the process of court, leading to quashing of the criminal complaint and subsequent proceedings in favour of the taxpayers. Case-Laws Income Tax Thu, 14 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18542