https://www.taxtmi.com/caselaws?id=397332 Criminal proceedings for alleged false evidence arising from a judicially ordered enquiry may proceed without a separately filed complaint where the enquiry report forms the basis of the complaint and the prosecution originates in the judicial process. The limitation objection fails where the events constitute a continuous sequence of search, challenge proceedings, enquiry and prosecution, rather than an independent unexplained delay. A No Due Certificate issued after cognizance does not nullify pending prosecution; its evidentiary effect remains a matter for trial. The quashing petition therefore failed, leaving the criminal charges to be tried on merits. en-us Thu, 02 Jan 2020 00:00:00 +0530 Fri, 14 Aug 2020 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397332 Criminal proceedings for alleged false evidence arising from a judicially ordered enquiry may proceed without a separately filed complaint where the enquiry report forms the basis of the complaint and the prosecution originates in the judicial process. The limitation objection fails where the events constitute a continuous sequence of search, challenge proceedings, enquiry and prosecution, rather than an independent unexplained delay. A No Due Certificate issued after cognizance does not nullify pending prosecution; its evidentiary effect remains a matter for trial. The quashing petition therefore failed, leaving the criminal charges to be tried on merits. Case-Laws Income Tax Thu, 02 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397332