https://www.taxtmi.com/caselaws?id=20159 A criminal complaint under the Income-tax Act and IPC is not automatically liable to quashing because an assessment order has been set aside or the assessment is remanded. The criminal court must assess the complaint independently on the evidence and materials before it, and an Income-tax Act order may be relevant but does not bind that court. Where the appellate tribunal has not finally negatived the allegations, the prosecution cannot be treated as unsustainable at that stage. On the stated facts, it was too early to conclude that the charge was groundless or that the proceedings were an abuse of process, so interference under section 482 CrPC was declined. en-us Mon, 28 Oct 1991 00:00:00 +0530 Thu, 12 Nov 2009 11:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20159 A criminal complaint under the Income-tax Act and IPC is not automatically liable to quashing because an assessment order has been set aside or the assessment is remanded. The criminal court must assess the complaint independently on the evidence and materials before it, and an Income-tax Act order may be relevant but does not bind that court. Where the appellate tribunal has not finally negatived the allegations, the prosecution cannot be treated as unsustainable at that stage. On the stated facts, it was too early to conclude that the charge was groundless or that the proceedings were an abuse of process, so interference under section 482 CrPC was declined. Case-Laws Income Tax Mon, 28 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20159