https://www.taxtmi.com/caselaws?id=27778 Criminal prosecution for wilful tax evasion and false verification may be quashed where it is founded on an assessment order that remains under challenge in appellate or writ proceedings. Such offences are closely linked to findings in the assessment process, and a later appellate or revisional determination in the assessee's favour can remove the complaint's foundation. Continuing prosecution while the underlying assessment dispute is unresolved may constitute abuse of process because it proceeds on uncertain facts. The contrary approach that a pending appeal can never justify intervention was not followed. The complaint was dismissed in favour of the assessee. 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 for wilful tax evasion and false verification may be quashed where it is founded on an assessment order that remains under challenge in appellate or writ proceedings. Such offences are closely linked to findings in the assessment process, and a later appellate or revisional determination in the assessee's favour can remove the complaint's foundation. Continuing prosecution while the underlying assessment dispute is unresolved may constitute abuse of process because it proceeds on uncertain facts. The contrary approach that a pending appeal can never justify intervention was not followed. The complaint was dismissed in favour of the assessee. Case-Laws Income Tax Tue, 13 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27778