https://www.taxtmi.com/caselaws?id=21881 Punjab and Haryana HC quashed a criminal complaint under the Income-tax Act and the IPC where the alleged concealment forming the sole basis of prosecution had already been deleted on merits by the appellate authority and the Tribunal. The competent tax authorities had accepted the assessee's explanation for the disputed items and excluded those amounts from penalty proceedings, leaving the prosecution without a sustainable factual foundation. In these circumstances, the Court held that continuation of the complaint would serve no useful purpose and would amount to abuse of process, justifying exercise of inherent jurisdiction to quash the proceedings. en-us Mon, 29 Jul 1991 00:00:00 +0530 Wed, 02 Dec 2009 17:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21881 Punjab and Haryana HC quashed a criminal complaint under the Income-tax Act and the IPC where the alleged concealment forming the sole basis of prosecution had already been deleted on merits by the appellate authority and the Tribunal. The competent tax authorities had accepted the assessee's explanation for the disputed items and excluded those amounts from penalty proceedings, leaving the prosecution without a sustainable factual foundation. In these circumstances, the Court held that continuation of the complaint would serve no useful purpose and would amount to abuse of process, justifying exercise of inherent jurisdiction to quash the proceedings. Case-Laws Income Tax Mon, 29 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21881