https://www.taxtmi.com/caselaws?id=18885 Cancellation of penalty or appellate relief in assessment proceedings does not, by itself, compel quashing of prosecution for Income-tax Act offences. The effect of later appellate orders on the maintainability of criminal proceedings must be examined on the facts of each case, and no blanket rule for quashing can be laid down merely because concealment or late-filing liability was found absent in appeal. In proceedings under Section 482 CrPC, the petitioners were directed to seek discharge or other appropriate relief before the trial court, which was ordered to decide such application expeditiously before proceeding further. en-us Fri, 17 Nov 1995 00:00:00 +0530 Mon, 02 Nov 2009 15:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18885 Cancellation of penalty or appellate relief in assessment proceedings does not, by itself, compel quashing of prosecution for Income-tax Act offences. The effect of later appellate orders on the maintainability of criminal proceedings must be examined on the facts of each case, and no blanket rule for quashing can be laid down merely because concealment or late-filing liability was found absent in appeal. In proceedings under Section 482 CrPC, the petitioners were directed to seek discharge or other appropriate relief before the trial court, which was ordered to decide such application expeditiously before proceeding further. Case-Laws Income Tax Fri, 17 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18885