https://www.taxtmi.com/caselaws?id=26811 Pendency of assessment or reassessment proceedings, including remand in appeal, does not by itself bar criminal prosecution for offences arising from the same return. The High Court held that the signer of the return's liability for any false statement was a matter for trial, and that the pending tax proceedings did not show abuse of process or justify quashing. It also declined to interfere at the summoning stage in inherent jurisdiction. The quashing petitions were rejected and the criminal complaints were permitted to proceed. en-us Wed, 26 Feb 1986 00:00:00 +0530 Mon, 08 Feb 2010 16:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26811 Pendency of assessment or reassessment proceedings, including remand in appeal, does not by itself bar criminal prosecution for offences arising from the same return. The High Court held that the signer of the return's liability for any false statement was a matter for trial, and that the pending tax proceedings did not show abuse of process or justify quashing. It also declined to interfere at the summoning stage in inherent jurisdiction. The quashing petitions were rejected and the criminal complaints were permitted to proceed. Case-Laws Income Tax Wed, 26 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26811