2001 (9) TMI 73 - HC - Income Tax

Summary

The High Court of Delhi quashed criminal complaints and proceedings related to income tax assessment. The Tribunal set aside assessment orders, leading to the quashing of complaints. The judgment was based on the Supreme Court ruling in G. L. Didwania case [1997] 224 ITR 687. The writ petition was allowed, and all accused benefited from the decision.