https://www.taxtmi.com/caselaws?id=459955 Criminal prosecution under the Income-tax Act cannot be sustained where the complaint and cognizance are founded on an assessment that has been annulled in appeal and remitted for fresh assessment, with no subsequent assessment shown to have been completed. On those facts, continuation of proceedings on the basis of the set-aside assessment was held unsustainable, and the prosecution as well as the cognizance order were quashed. en-us Mon, 23 Feb 1998 00:00:00 +0530 Mon, 06 Jan 2025 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459955 Criminal prosecution under the Income-tax Act cannot be sustained where the complaint and cognizance are founded on an assessment that has been annulled in appeal and remitted for fresh assessment, with no subsequent assessment shown to have been completed. On those facts, continuation of proceedings on the basis of the set-aside assessment was held unsustainable, and the prosecution as well as the cognizance order were quashed. Case-Laws Income Tax Mon, 23 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459955