https://www.taxtmi.com/caselaws?id=300439 Admitted non-payment of self-assessment tax after filing a revised return can support criminal prosecution under Section 140-A of the Income-tax Act, 1961, where the complaint discloses a prima facie case of wilful default. An appellate order directing verification of certain claims does not, by itself, erase the tax liability or grant blanket relief from prosecution. The principles for quashing under Section 482 CrPC apply only when the complaint fails to disclose an offence or continuation is an abuse of process. On the pleaded facts, the pendency of the tax appeal did not terminate the criminal proceedings, and the request to quash was rejected. en-us Mon, 13 Aug 2018 00:00:00 +0530 Wed, 02 Feb 2022 08:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300439 Admitted non-payment of self-assessment tax after filing a revised return can support criminal prosecution under Section 140-A of the Income-tax Act, 1961, where the complaint discloses a prima facie case of wilful default. An appellate order directing verification of certain claims does not, by itself, erase the tax liability or grant blanket relief from prosecution. The principles for quashing under Section 482 CrPC apply only when the complaint fails to disclose an offence or continuation is an abuse of process. On the pleaded facts, the pendency of the tax appeal did not terminate the criminal proceedings, and the request to quash was rejected. Case-Laws Income Tax Mon, 13 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300439