https://www.taxtmi.com/caselaws?id=751278 Where the Settlement Commission has granted immunity from prosecution for the relevant tax years and that order has attained finality, continuation of criminal proceedings for the same alleged Income-tax default is an abuse of process and may be quashed. The document notes that the petitioner was prosecuted for non-filing of return after search and notice under section 153A, but the final immunity order under section 245D(4) remained unwithdrawn. On that basis, the complaint, summoning order, charge-framing order, and consequential proceedings were quashed. en-us Fri, 05 Apr 2024 00:00:00 +0530 Wed, 10 Apr 2024 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751278 Where the Settlement Commission has granted immunity from prosecution for the relevant tax years and that order has attained finality, continuation of criminal proceedings for the same alleged Income-tax default is an abuse of process and may be quashed. The document notes that the petitioner was prosecuted for non-filing of return after search and notice under section 153A, but the final immunity order under section 245D(4) remained unwithdrawn. On that basis, the complaint, summoning order, charge-framing order, and consequential proceedings were quashed. Case-Laws Income Tax Fri, 05 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751278