https://www.taxtmi.com/caselaws?id=27570 A prosecution for filing false returns and concealing income could not proceed while the relevant assessment remained unfinished and the question of concealment had not been conclusively determined by the income-tax authority. The Court held that the criminal court could not itself assess income or presume concealment before the statutory assessment process was completed. Any final finding on concealment, including the effect of alleged admissions in settlement correspondence, had to arise first in assessment proceedings. The complaint was therefore quashed as premature, though it could be revived if the original assessment was later restored. en-us Mon, 30 Jul 1984 00:00:00 +0530 Sat, 13 Feb 2010 16:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27570 A prosecution for filing false returns and concealing income could not proceed while the relevant assessment remained unfinished and the question of concealment had not been conclusively determined by the income-tax authority. The Court held that the criminal court could not itself assess income or presume concealment before the statutory assessment process was completed. Any final finding on concealment, including the effect of alleged admissions in settlement correspondence, had to arise first in assessment proceedings. The complaint was therefore quashed as premature, though it could be revived if the original assessment was later restored. Case-Laws Income Tax Mon, 30 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27570