https://www.taxtmi.com/caselaws?id=25107 Criminal prosecution for tax offences was treated as independent of the assessment proceedings, because the alleged falsity extended to false information, fabricated account entries, and supporting documents before the tax authorities. The later setting aside of the assessment order did not nullify the prosecution or the conviction, since the criminal court was to decide the case on the evidence before it. A challenge to the complainant's authority was also rejected because the issue had already been decided between the parties, and res judicata was applied in the later stage of the same litigation. The convictions and sentences were upheld. en-us Fri, 08 Jan 1988 00:00:00 +0530 Mon, 25 Jan 2010 13:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25107 Criminal prosecution for tax offences was treated as independent of the assessment proceedings, because the alleged falsity extended to false information, fabricated account entries, and supporting documents before the tax authorities. The later setting aside of the assessment order did not nullify the prosecution or the conviction, since the criminal court was to decide the case on the evidence before it. A challenge to the complainant's authority was also rejected because the issue had already been decided between the parties, and res judicata was applied in the later stage of the same litigation. The convictions and sentences were upheld. Case-Laws Income Tax Fri, 08 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25107