https://www.taxtmi.com/caselaws?id=32830 Criminal prosecution for concealment of income under the Income-tax Act could not be sustained once the assessment order forming its sole foundation was set aside in appeal. The alleged undisclosed income came from material found during search, but the later appellate deletion of that addition removed the basis of the complaint. In those circumstances, continuation of the prosecution was treated as abuse of process, and the High Court held that inherent power under Section 482 CrPC could be used to secure the ends of justice by quashing the proceeding. en-us Mon, 20 Aug 2007 00:00:00 +0530 Sun, 05 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32830 Criminal prosecution for concealment of income under the Income-tax Act could not be sustained once the assessment order forming its sole foundation was set aside in appeal. The alleged undisclosed income came from material found during search, but the later appellate deletion of that addition removed the basis of the complaint. In those circumstances, continuation of the prosecution was treated as abuse of process, and the High Court held that inherent power under Section 482 CrPC could be used to secure the ends of justice by quashing the proceeding. Case-Laws Income Tax Mon, 20 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32830