https://www.taxtmi.com/caselaws?id=19758 Prosecution under sections 276C and 277 of the Income-tax Act is not automatically barred merely because the assessment has been set aside and a de novo reassessment ordered. The offences are based on a prima facie wilful attempt to evade tax or false verification, and their ingredients do not depend on completion of assessment. Reassessment forms part of the assessment process, so a pending fresh assessment does not by itself extinguish the criminal complaint. Criminal proceedings may be dropped only where a statutory adjudication in the accused's favour removes the substratum of the accusation. Where the reassessment is only for further enquiry, the prosecution may continue. en-us Fri, 23 Sep 1994 00:00:00 +0530 Mon, 09 Nov 2009 14:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19758 Prosecution under sections 276C and 277 of the Income-tax Act is not automatically barred merely because the assessment has been set aside and a de novo reassessment ordered. The offences are based on a prima facie wilful attempt to evade tax or false verification, and their ingredients do not depend on completion of assessment. Reassessment forms part of the assessment process, so a pending fresh assessment does not by itself extinguish the criminal complaint. Criminal proceedings may be dropped only where a statutory adjudication in the accused's favour removes the substratum of the accusation. Where the reassessment is only for further enquiry, the prosecution may continue. Case-Laws Income Tax Fri, 23 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19758