https://www.taxtmi.com/caselaws?id=801085 Settlement immunity under the Income-tax Act cannot extend to a prosecution instituted before the settlement application, even where the tax liability is resolved. That statutory bar does not displace inherent criminal jurisdiction to assess whether continuation of prosecution is justified. Where a settlement order is final, liabilities have been paid, no breach or challenge exists, and proceedings have remained pending for many years, continuation may serve no meaningful penal purpose and amount to abuse of process. The criminal complaint, summoning and consequential proceedings were quashed. en-us Wed, 09 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801085 Settlement immunity under the Income-tax Act cannot extend to a prosecution instituted before the settlement application, even where the tax liability is resolved. That statutory bar does not displace inherent criminal jurisdiction to assess whether continuation of prosecution is justified. Where a settlement order is final, liabilities have been paid, no breach or challenge exists, and proceedings have remained pending for many years, continuation may serve no meaningful penal purpose and amount to abuse of process. The criminal complaint, summoning and consequential proceedings were quashed. Case-Laws Income Tax Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801085