https://www.taxtmi.com/caselaws?id=24147 Criminal complaints alleging concealment of income, false verification and fabrication of accounts were not quashed merely because the reassessment order under the Income-tax Act had been set aside. The HC held that the complaints contained independent incriminating material from search, including books, documents with alleged false entries and a chartered accountant's certificate showing discrepancies. Where the complaint discloses material beyond the assessment order, the criminal court must examine the evidence independently and is not controlled by tax proceedings. At the cognizance or summoning stage, interference under section 482 CrPC is warranted only when no offence is disclosed on the face of the record, so the complaints were allowed to proceed. en-us Wed, 01 Mar 1989 00:00:00 +0530 Mon, 18 Jan 2010 10:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24147 Criminal complaints alleging concealment of income, false verification and fabrication of accounts were not quashed merely because the reassessment order under the Income-tax Act had been set aside. The HC held that the complaints contained independent incriminating material from search, including books, documents with alleged false entries and a chartered accountant's certificate showing discrepancies. Where the complaint discloses material beyond the assessment order, the criminal court must examine the evidence independently and is not controlled by tax proceedings. At the cognizance or summoning stage, interference under section 482 CrPC is warranted only when no offence is disclosed on the face of the record, so the complaints were allowed to proceed. Case-Laws Income Tax Wed, 01 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24147