https://www.taxtmi.com/caselaws?id=790913 Prosecution for alleged failure to file an income-tax return was held unsustainable where the initiating officer lacked territorial and functional jurisdiction over the assessee's case and no valid transfer to that officer was shown. The Court also noted that criminal liability for non-filing depended on regular assessment and related statutory steps, including determination of income and tax payable, which had not been properly initiated or completed. On that basis, the proceedings were treated as mechanically pursued and an abuse of process, and the criminal case was quashed. en-us Thu, 30 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790913 Prosecution for alleged failure to file an income-tax return was held unsustainable where the initiating officer lacked territorial and functional jurisdiction over the assessee's case and no valid transfer to that officer was shown. The Court also noted that criminal liability for non-filing depended on regular assessment and related statutory steps, including determination of income and tax payable, which had not been properly initiated or completed. On that basis, the proceedings were treated as mechanically pursued and an abuse of process, and the criminal case was quashed. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790913