https://www.taxtmi.com/caselaws?id=28423 Criminal prosecution for alleged false income-tax return was treated as premature where the assessment had been set aside for want of an effective opportunity to explain the material and the penalty proceedings had also been dropped. Because the factual foundation of falsity remained open in the fresh assessment, continuation of the prosecution was regarded as an abuse of process. The criminal case was therefore quashed, without prejudice to initiation of a fresh prosecution if, after reassessment and hearing, a case of false information or a false return still survived. en-us Tue, 16 Nov 1982 00:00:00 +0530 Mon, 22 Feb 2010 13:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28423 Criminal prosecution for alleged false income-tax return was treated as premature where the assessment had been set aside for want of an effective opportunity to explain the material and the penalty proceedings had also been dropped. Because the factual foundation of falsity remained open in the fresh assessment, continuation of the prosecution was regarded as an abuse of process. The criminal case was therefore quashed, without prejudice to initiation of a fresh prosecution if, after reassessment and hearing, a case of false information or a false return still survived. Case-Laws Income Tax Tue, 16 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28423