https://www.taxtmi.com/caselaws?id=22066 Disputed factual defences, including alleged bona fide totalling errors, undervaluation, and absence of proper survey notice, do not justify quashing tax prosecutions at the threshold where evidence is required. Setting aside the assessment in revision does not by itself render the prosecution unsustainable unless the revisional order contains a specific finding supporting the assessee's version. The initiation of penalty proceedings also does not bar criminal prosecution, as the two remedies may proceed concurrently. The quashing petitions were therefore rejected and the criminal proceedings were allowed to continue. en-us Wed, 13 Jun 1990 00:00:00 +0530 Sat, 05 Dec 2009 17:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22066 Disputed factual defences, including alleged bona fide totalling errors, undervaluation, and absence of proper survey notice, do not justify quashing tax prosecutions at the threshold where evidence is required. Setting aside the assessment in revision does not by itself render the prosecution unsustainable unless the revisional order contains a specific finding supporting the assessee's version. The initiation of penalty proceedings also does not bar criminal prosecution, as the two remedies may proceed concurrently. The quashing petitions were therefore rejected and the criminal proceedings were allowed to continue. Case-Laws Income Tax Wed, 13 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22066