https://www.taxtmi.com/caselaws?id=401120 Three criminal complaints concerning alleged non-disclosure of an overseas bank account and related Income-tax Act defaults were treated as arising from the same transaction for trial purposes. The court applied the same transaction test under Section 220 CrPC, focusing on the common substratum of facts, continuity of action, unity of purpose, and substantial overlap in information, documents, witnesses, and evidence. Different assessment years did not, by themselves, make the offences separate where the allegations were materially interconnected. A common trial was therefore directed. en-us Tue, 24 Nov 2020 00:00:00 +0530 Thu, 24 Dec 2020 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401120 Three criminal complaints concerning alleged non-disclosure of an overseas bank account and related Income-tax Act defaults were treated as arising from the same transaction for trial purposes. The court applied the same transaction test under Section 220 CrPC, focusing on the common substratum of facts, continuity of action, unity of purpose, and substantial overlap in information, documents, witnesses, and evidence. Different assessment years did not, by themselves, make the offences separate where the allegations were materially interconnected. A common trial was therefore directed. Case-Laws Income Tax Tue, 24 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401120