https://www.taxtmi.com/caselaws?id=25162 Finality of revised return or penalty proceedings does not by itself prevent prosecution for concealment or false verification under the Income-tax Act and IPC. The court held that section 279 limits prosecution only in the manner provided by statute, and findings in income-tax or penalty proceedings do not bind the criminal court. A criminal prosecution may be quashed only if the complaint, taken at face value, discloses no offence. On the facts, the complaint showed a prima facie case, so the later acceptance of revised returns and the assessee's success in penalty proceedings did not bar continuation of the prosecution. en-us Thu, 19 Mar 1987 00:00:00 +0530 Mon, 25 Jan 2010 17:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25162 Finality of revised return or penalty proceedings does not by itself prevent prosecution for concealment or false verification under the Income-tax Act and IPC. The court held that section 279 limits prosecution only in the manner provided by statute, and findings in income-tax or penalty proceedings do not bind the criminal court. A criminal prosecution may be quashed only if the complaint, taken at face value, discloses no offence. On the facts, the complaint showed a prima facie case, so the later acceptance of revised returns and the assessee's success in penalty proceedings did not bar continuation of the prosecution. Case-Laws Income Tax Thu, 19 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25162