https://www.taxtmi.com/caselaws?id=27778 Criminal prosecution under the Income-tax Act may be quashed where it rests on an assessment order that is under challenge in appeal or writ proceedings. The note states that offences of wilful attempt to evade tax and false verification are closely tied to the tax authorities' findings, so a later appellate or revisional determination can remove the factual basis of the complaint. Continuing the criminal case while the assessment dispute remains unresolved may amount to abuse of process, and the contrary view that possible success in appeal can never justify intervention is rejected. en-us Tue, 13 Mar 1984 00:00:00 +0530 Tue, 16 Feb 2010 10:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27778 Criminal prosecution under the Income-tax Act may be quashed where it rests on an assessment order that is under challenge in appeal or writ proceedings. The note states that offences of wilful attempt to evade tax and false verification are closely tied to the tax authorities' findings, so a later appellate or revisional determination can remove the factual basis of the complaint. Continuing the criminal case while the assessment dispute remains unresolved may amount to abuse of process, and the contrary view that possible success in appeal can never justify intervention is rejected. Case-Laws Income Tax Tue, 13 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27778