https://www.taxtmi.com/caselaws?id=24626 A remand for de novo income-tax assessment does not, by itself, nullify a criminal prosecution based on alleged false statements or fabricated documents. The prosecution can proceed independently where the remand order merely requires fresh appraisal of the accounts and does not record any positive finding that the disputed entries, transactions, or interest payments are genuine. The criminal court must still examine the ingredients of offences such as conspiracy, forgery-related false statements, cheating, attempted cheating, and filing a false return on the evidence before it. In the absence of a factual finding in favour of the accused, the complaint remains maintainable. en-us Tue, 29 Mar 1988 00:00:00 +0530 Thu, 21 Jan 2010 13:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24626 A remand for de novo income-tax assessment does not, by itself, nullify a criminal prosecution based on alleged false statements or fabricated documents. The prosecution can proceed independently where the remand order merely requires fresh appraisal of the accounts and does not record any positive finding that the disputed entries, transactions, or interest payments are genuine. The criminal court must still examine the ingredients of offences such as conspiracy, forgery-related false statements, cheating, attempted cheating, and filing a false return on the evidence before it. In the absence of a factual finding in favour of the accused, the complaint remains maintainable. Case-Laws Income Tax Tue, 29 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24626