https://www.taxtmi.com/caselaws?id=22974 Subsequent appellate relief or settlement findings in income-tax proceedings do not by themselves bar criminal prosecution for alleged tax evasion and false verification. The criminal court must assess independently, on the evidence before it, whether the ingredients of the offences are made out, and later orders on tax liability may be considered only as relevant material. The pendency of prosecution is not rendered an abuse of process merely because tax authorities later grant relief or record different findings. On that basis, the quashing petition was rejected and the criminal complaint was permitted to proceed. en-us Tue, 22 May 1990 00:00:00 +0530 Tue, 15 Dec 2009 16:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22974 Subsequent appellate relief or settlement findings in income-tax proceedings do not by themselves bar criminal prosecution for alleged tax evasion and false verification. The criminal court must assess independently, on the evidence before it, whether the ingredients of the offences are made out, and later orders on tax liability may be considered only as relevant material. The pendency of prosecution is not rendered an abuse of process merely because tax authorities later grant relief or record different findings. On that basis, the quashing petition was rejected and the criminal complaint was permitted to proceed. Case-Laws Income Tax Tue, 22 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22974