https://www.taxtmi.com/caselaws?id=283133 The court quashed the criminal proceedings against the applicants based on the lack of valid sanction for prosecution, the inapplicability of penalties and prosecution for the block assessment period, and the absence of willful evasion of tax. The court referenced previous judicial decisions to support its findings and concluded that subjecting the assessee to trial would result in unnecessary hardships. en-us Fri, 26 Oct 2018 00:00:00 +0530 Tue, 09 Aug 2022 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283133 The court quashed the criminal proceedings against the applicants based on the lack of valid sanction for prosecution, the inapplicability of penalties and prosecution for the block assessment period, and the absence of willful evasion of tax. The court referenced previous judicial decisions to support its findings and concluded that subjecting the assessee to trial would result in unnecessary hardships. Case-Laws Income Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283133