https://www.taxtmi.com/caselaws?id=24059 Anticipatory bail under Section 438 CrPC may be granted in Income-tax Act complaint proceedings where custodial arrest is not shown to be necessary, the accused has remained available to the authorities, and there is no real risk of absconding or misuse of liberty. The Rajasthan HC noted that the petitioner had cooperated with proceedings, had no demonstrated criminal antecedents, had deposited the tax demanded, and that objections and appeals against the assessment remained pending. On those circumstances, and applying the caution governing pre-arrest protection, the Court granted anticipatory bail subject to conditions. en-us Fri, 19 Dec 1986 00:00:00 +0530 Sat, 16 Jan 2010 13:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24059 Anticipatory bail under Section 438 CrPC may be granted in Income-tax Act complaint proceedings where custodial arrest is not shown to be necessary, the accused has remained available to the authorities, and there is no real risk of absconding or misuse of liberty. The Rajasthan HC noted that the petitioner had cooperated with proceedings, had no demonstrated criminal antecedents, had deposited the tax demanded, and that objections and appeals against the assessment remained pending. On those circumstances, and applying the caution governing pre-arrest protection, the Court granted anticipatory bail subject to conditions. Case-Laws Income Tax Fri, 19 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24059