1995 (3) TMI 73 - HC - Income Tax

Summary

The High Court of Madras dismissed the petition seeking to quash proceedings initiated by income-tax authorities for various offenses under the Indian Penal Code and Income-tax Act. The prosecution was based on an assessment order that was later set aside, and whether the basis for prosecution still exists is to be determined by the Magistrate independently. Criminal Original Petition No. 8173 of 1992 was also dismissed.