https://www.taxtmi.com/caselaws?id=470615 Departmental exoneration in income-tax penalty proceedings does not automatically bar criminal prosecution, because the criminal court retains independent judgment. Where both proceedings rest on identical allegations, accounting entries and evidence, however, the Tribunal's reasoned findings are highly relevant, particularly where no additional criminal evidence exists. Full disclosure of the cash incentive, production of supporting books, and a debatable allocation to a retired partner negated fraud, concealment, wilful neglect and knowledge of falsity. Without the required guilty mental state, allegations of wilful tax evasion, false verification and abetment lacked a prima facie basis; continuing prosecution would amount to abuse of process. en-us Tue, 07 Aug 1984 00:00:00 +0530 Sat, 01 Aug 2026 10:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470615 Departmental exoneration in income-tax penalty proceedings does not automatically bar criminal prosecution, because the criminal court retains independent judgment. Where both proceedings rest on identical allegations, accounting entries and evidence, however, the Tribunal's reasoned findings are highly relevant, particularly where no additional criminal evidence exists. Full disclosure of the cash incentive, production of supporting books, and a debatable allocation to a retired partner negated fraud, concealment, wilful neglect and knowledge of falsity. Without the required guilty mental state, allegations of wilful tax evasion, false verification and abetment lacked a prima facie basis; continuing prosecution would amount to abuse of process. Case-Laws Income Tax Tue, 07 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470615