https://www.taxtmi.com/caselaws?id=20104 A criminal complaint for offences under the Income-tax Act cannot be quashed merely because assessment or appellate proceedings have produced observations or relief, since criminal liability must be examined independently on the evidence before the criminal court. Due regard may be had to orders passed under the taxing statute, but they do not bar prosecution where the complaint discloses the ingredients of the alleged offences. Departmental instructions cannot override the Act, and the age of one accused, by itself, was not a legal ground to quash the prosecution. The complaint was therefore not liable to be quashed. en-us Tue, 04 Jan 1994 00:00:00 +0530 Wed, 11 Nov 2009 16:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20104 A criminal complaint for offences under the Income-tax Act cannot be quashed merely because assessment or appellate proceedings have produced observations or relief, since criminal liability must be examined independently on the evidence before the criminal court. Due regard may be had to orders passed under the taxing statute, but they do not bar prosecution where the complaint discloses the ingredients of the alleged offences. Departmental instructions cannot override the Act, and the age of one accused, by itself, was not a legal ground to quash the prosecution. The complaint was therefore not liable to be quashed. Case-Laws Income Tax Tue, 04 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20104