https://www.taxtmi.com/caselaws?id=435671 The court quashed Criminal Complaints No.2707 of 2000, 2708 of 2000, 2709 of 2000, and 2710 of 2000 pending in the Court of Chief Judicial Magistrate, Surat. The prosecution under Section 276C(1) and 278B was challenged based on findings from a block assessment, arguing immunity under Section 158BF for the relevant period. Relying on precedent, the court found no provision for prosecution for undisclosed income in block assessments during that period, leading to the complaints' dismissal due to the legislative framework's constraints. en-us Fri, 17 Mar 2023 00:00:00 +0530 Thu, 30 Apr 2026 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435671 The court quashed Criminal Complaints No.2707 of 2000, 2708 of 2000, 2709 of 2000, and 2710 of 2000 pending in the Court of Chief Judicial Magistrate, Surat. The prosecution under Section 276C(1) and 278B was challenged based on findings from a block assessment, arguing immunity under Section 158BF for the relevant period. Relying on precedent, the court found no provision for prosecution for undisclosed income in block assessments during that period, leading to the complaints' dismissal due to the legislative framework's constraints. Case-Laws Income Tax Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435671