https://www.taxtmi.com/caselaws?id=25588 A prosecution linked to an income-tax assessment cannot continue when the assessment order forming its foundation has been set aside on appeal. Here, a complaint alleging fictitious purchases was based on an assessment order that was later annulled with directions for fresh assessment. Once that order ceased to exist in law, the basis for the criminal proceedings also disappeared, and the High Court treated the maintainability objection as technical in light of its inherent power to quash proceedings. The criminal prosecution was therefore quashed in favour of the assessee. en-us Tue, 18 Mar 1986 00:00:00 +0530 Fri, 29 Jan 2010 16:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25588 A prosecution linked to an income-tax assessment cannot continue when the assessment order forming its foundation has been set aside on appeal. Here, a complaint alleging fictitious purchases was based on an assessment order that was later annulled with directions for fresh assessment. Once that order ceased to exist in law, the basis for the criminal proceedings also disappeared, and the High Court treated the maintainability objection as technical in light of its inherent power to quash proceedings. The criminal prosecution was therefore quashed in favour of the assessee. Case-Laws Income Tax Tue, 18 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25588