https://www.taxtmi.com/caselaws?id=25108 The judgment by SUKHDEV SINGH KANG J. addressed challenges to best judgment assessments under section 144 of the Income-tax Act for specific assessment years. The petitioners contested additions to their incomes, which were later deleted based on the Commissioner of Income-tax (Appeals) findings. The judgment clarified the relevance of these findings in criminal court proceedings, emphasizing they are not binding but serve as evidence. It distinguished the case from precedent, highlighting the importance of appellate findings in criminal cases. The judgment allowed the writ petitions, quashing pending criminal proceedings and permitting Revenue to file fresh complaints if appellate orders are overturned. en-us Thu, 06 Aug 1987 00:00:00 +0530 Mon, 25 Jan 2010 13:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25108 The judgment by SUKHDEV SINGH KANG J. addressed challenges to best judgment assessments under section 144 of the Income-tax Act for specific assessment years. The petitioners contested additions to their incomes, which were later deleted based on the Commissioner of Income-tax (Appeals) findings. The judgment clarified the relevance of these findings in criminal court proceedings, emphasizing they are not binding but serve as evidence. It distinguished the case from precedent, highlighting the importance of appellate findings in criminal cases. The judgment allowed the writ petitions, quashing pending criminal proceedings and permitting Revenue to file fresh complaints if appellate orders are overturned. Case-Laws Income Tax Thu, 06 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25108