1986 (3) TMI 11 - HC - Income Tax

Summary

The High Court of Andhra Pradesh quashed the criminal proceedings against the petitioner, as the assessment order was set aside by the appellate authority. The Metropolitan Sessions judge's decision to continue the criminal proceedings was deemed erroneous, and the High Court used its power under section 482 of the Criminal Procedure Code to quash the proceedings in C.C. No. 94 of 1984.