https://www.taxtmi.com/caselaws?id=294321 Setting aside an assessment order and remanding the matter for fresh assessment does not automatically bar prosecution for offences under the Income-tax Act. Criminal proceedings may continue where the complaint is supported by material independent of the assessment order, and quashing is not justified merely because reassessment is pending or has been reopened. The existence of pending reassessment may be relevant on the facts, and the criminal court may, in its discretion, adjourn or postpone the hearing under Section 309 of the Code of Criminal Procedure if reassessment is imminent and could affect the criminal case. The quashing petition was dismissed, subject to liberty to seek postponement before the trial court. en-us Fri, 02 Mar 1990 00:00:00 +0530 Tue, 06 Apr 2021 13:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294321 Setting aside an assessment order and remanding the matter for fresh assessment does not automatically bar prosecution for offences under the Income-tax Act. Criminal proceedings may continue where the complaint is supported by material independent of the assessment order, and quashing is not justified merely because reassessment is pending or has been reopened. The existence of pending reassessment may be relevant on the facts, and the criminal court may, in its discretion, adjourn or postpone the hearing under Section 309 of the Code of Criminal Procedure if reassessment is imminent and could affect the criminal case. The quashing petition was dismissed, subject to liberty to seek postponement before the trial court. Case-Laws Income Tax Fri, 02 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294321