https://www.taxtmi.com/caselaws?id=25484 Where the assessment order forming the factual foundation of a tax-related criminal complaint is set aside in appeal, the complaint loses its substratum and cannot continue on the basis of the annulled assessment. The appellate order was treated as setting aside the entire assessment and remitting the matter for fresh determination, so the existing prosecution was quashed. A fresh complaint, if warranted after any reassessment, was left open, but the pending proceedings could not survive the obliterated assessment order. en-us Tue, 11 Nov 1986 00:00:00 +0530 Thu, 28 Jan 2010 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25484 Where the assessment order forming the factual foundation of a tax-related criminal complaint is set aside in appeal, the complaint loses its substratum and cannot continue on the basis of the annulled assessment. The appellate order was treated as setting aside the entire assessment and remitting the matter for fresh determination, so the existing prosecution was quashed. A fresh complaint, if warranted after any reassessment, was left open, but the pending proceedings could not survive the obliterated assessment order. Case-Laws Income Tax Tue, 11 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25484