https://www.taxtmi.com/caselaws?id=35865 Criminal proceedings under the Income-tax Act, 1961 and the IPC could not be quashed merely because the Income-tax Appellate Tribunal had reached findings favourable to the accused. The High Court held that the Tribunal's findings are independent of the criminal case and do not bind the criminal court, which must decide the complaint on the evidence before it. As the complaint disclosed the alleged offences and no legal bar, absence of offence, or clear abuse of process was shown, the stringent conditions for exercise of inherent quashing jurisdiction were not met. The complaint was therefore permitted to proceed before the Magistrate. en-us Mon, 22 May 1978 00:00:00 +0530 Wed, 17 Mar 2010 12:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35865 Criminal proceedings under the Income-tax Act, 1961 and the IPC could not be quashed merely because the Income-tax Appellate Tribunal had reached findings favourable to the accused. The High Court held that the Tribunal's findings are independent of the criminal case and do not bind the criminal court, which must decide the complaint on the evidence before it. As the complaint disclosed the alleged offences and no legal bar, absence of offence, or clear abuse of process was shown, the stringent conditions for exercise of inherent quashing jurisdiction were not met. The complaint was therefore permitted to proceed before the Magistrate. Case-Laws Income Tax Mon, 22 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35865