https://www.taxtmi.com/caselaws?id=20759 A criminal complaint based on an income-tax assessment can be quashed when the Tribunal later sets aside the assessment basis and accepts the assessee's claims on the same underlying facts. The Kerala HC held that the prosecution loses its foundation once the appellate authority's favourable finding remains operative, because the criminal court cannot proceed on a contrary factual basis. A possible reference under section 256(2) of the Income-tax Act did not prevent quashing, as the Tribunal's order continued to govern unless displaced in appropriate proceedings. The Revenue was left free to take fresh action if that order is later reversed. en-us Fri, 22 Jan 1993 00:00:00 +0530 Tue, 17 Nov 2009 11:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20759 A criminal complaint based on an income-tax assessment can be quashed when the Tribunal later sets aside the assessment basis and accepts the assessee's claims on the same underlying facts. The Kerala HC held that the prosecution loses its foundation once the appellate authority's favourable finding remains operative, because the criminal court cannot proceed on a contrary factual basis. A possible reference under section 256(2) of the Income-tax Act did not prevent quashing, as the Tribunal's order continued to govern unless displaced in appropriate proceedings. The Revenue was left free to take fresh action if that order is later reversed. Case-Laws Income Tax Fri, 22 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20759