https://www.taxtmi.com/caselaws?id=19074 Criminal prosecution founded on an assessment order is not automatically quashed merely because that assessment order has been set aside. Where the assessment was remitted for fresh consideration, the Court treated the survival of the prosecution as a preliminary issue for the Magistrate to decide independently. The basis of the prosecution had to be examined at trial level before any final step on quashing could be taken. Quashing was therefore declined, and the petition was dismissed. en-us Thu, 16 Mar 1995 00:00:00 +0530 Tue, 03 Nov 2009 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19074 Criminal prosecution founded on an assessment order is not automatically quashed merely because that assessment order has been set aside. Where the assessment was remitted for fresh consideration, the Court treated the survival of the prosecution as a preliminary issue for the Magistrate to decide independently. The basis of the prosecution had to be examined at trial level before any final step on quashing could be taken. Quashing was therefore declined, and the petition was dismissed. Case-Laws Income Tax Thu, 16 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19074