https://www.taxtmi.com/caselaws?id=389650 Income-tax prosecution may proceed independently of pending assessment or adjudication, and such pendency does not bar criminal proceedings unless exoneration on merits makes the allegations unsustainable. A sanction objection will not vitiate prosecution at the threshold where the statutory scheme and notification support competence, and any defect is at most an irregularity absent failure of justice. At the discharge stage, the court only tests whether the material discloses a prima facie case or grave suspicion, not a mini-trial. On the facts, the materials supported proceeding to trial and no discharge was warranted. en-us Tue, 12 Nov 2019 00:00:00 +0530 Thu, 12 Mar 2020 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389650 Income-tax prosecution may proceed independently of pending assessment or adjudication, and such pendency does not bar criminal proceedings unless exoneration on merits makes the allegations unsustainable. A sanction objection will not vitiate prosecution at the threshold where the statutory scheme and notification support competence, and any defect is at most an irregularity absent failure of justice. At the discharge stage, the court only tests whether the material discloses a prima facie case or grave suspicion, not a mini-trial. On the facts, the materials supported proceeding to trial and no discharge was warranted. Case-Laws Income Tax Tue, 12 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389650