https://www.taxtmi.com/caselaws?id=798240 Closure of criminal proceedings cannot rest on an assumption that prosecution's purpose is satisfied where assessment and appellate orders have been partly set aside and remitted, leaving tax liability unresolved. Liability determined and discharged only after the closure order does not establish that it had been fully satisfied when closure was ordered. The closure lacked a sustainable basis and requires reconsideration by the Trial Court after taking account of subsequent developments. en-us Fri, 07 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798240 Closure of criminal proceedings cannot rest on an assumption that prosecution's purpose is satisfied where assessment and appellate orders have been partly set aside and remitted, leaving tax liability unresolved. Liability determined and discharged only after the closure order does not establish that it had been fully satisfied when closure was ordered. The closure lacked a sustainable basis and requires reconsideration by the Trial Court after taking account of subsequent developments. Case-Laws Income Tax Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798240