https://www.taxtmi.com/caselaws?id=23856 Criminal prosecution for alleged income-tax evasion is premature where the disputed facts, including the genuineness of a sale agreement and the existence of wilful evasion, are still to be examined in regular assessment and the assessee has not yet filed the return. In such circumstances, no conclusive basis exists for offences under sections 276C, 277 or the related penal allegation, and discharge is justified. A prosecution direction under section 279(1) is also invalid unless it reflects a real and informed exercise of authority based on relevant assessment material; a decision purportedly founded on non-existent assessment records does not satisfy that requirement. en-us Thu, 06 Jul 1989 00:00:00 +0530 Thu, 14 Jan 2010 17:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23856 Criminal prosecution for alleged income-tax evasion is premature where the disputed facts, including the genuineness of a sale agreement and the existence of wilful evasion, are still to be examined in regular assessment and the assessee has not yet filed the return. In such circumstances, no conclusive basis exists for offences under sections 276C, 277 or the related penal allegation, and discharge is justified. A prosecution direction under section 279(1) is also invalid unless it reflects a real and informed exercise of authority based on relevant assessment material; a decision purportedly founded on non-existent assessment records does not satisfy that requirement. Case-Laws Income Tax Thu, 06 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23856