https://www.taxtmi.com/caselaws?id=470615 Departmental exoneration in income-tax penalty proceedings does not automatically bar criminal prosecution, but where both proceedings rest on identical allegations, accounting entries and evidence, the Tribunal's finding must be given due weight. The notes state that full disclosure of the cash incentive, production of supporting books, and a debatable apportionment issue negated fraud, concealment, wilful neglect and knowledge of falsity. Without additional criminal evidence, the allegations lacked the required guilty mental state for wilful tax evasion, false verification or abetment. The High Court could therefore use inherent jurisdiction to prevent abuse of process where no prima facie offence is disclosed. 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, but where both proceedings rest on identical allegations, accounting entries and evidence, the Tribunal's finding must be given due weight. The notes state that full disclosure of the cash incentive, production of supporting books, and a debatable apportionment issue negated fraud, concealment, wilful neglect and knowledge of falsity. Without additional criminal evidence, the allegations lacked the required guilty mental state for wilful tax evasion, false verification or abetment. The High Court could therefore use inherent jurisdiction to prevent abuse of process where no prima facie offence is disclosed. Case-Laws Income Tax Tue, 07 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470615