https://www.taxtmi.com/caselaws?id=19359 The High Court dismissed the revision petition, affirming the continuation of criminal proceedings despite the Appellate Tribunal accepting the appeal. Emphasizing the need for independent assessment of evidence by the criminal court, the court aligned with the Supreme Court's view that reassessment proceedings do not preclude criminal prosecution initiation. Quashing the proceedings and allowing a fresh complaint were deemed unnecessary, reflecting the court's adherence to the Supreme Court's interpretation of the law. en-us Thu, 06 Apr 1995 00:00:00 +0530 Thu, 05 Nov 2009 16:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19359 The High Court dismissed the revision petition, affirming the continuation of criminal proceedings despite the Appellate Tribunal accepting the appeal. Emphasizing the need for independent assessment of evidence by the criminal court, the court aligned with the Supreme Court's view that reassessment proceedings do not preclude criminal prosecution initiation. Quashing the proceedings and allowing a fresh complaint were deemed unnecessary, reflecting the court's adherence to the Supreme Court's interpretation of the law. Case-Laws Income Tax Thu, 06 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19359