Supreme Court · 2025 INSC 1048 · Decided 28 August 2025
Vijay Krishnaswami @ Krishnaswami Vijayakumar v. The Deputy Director of Income Tax (Investigation)
- Court
- Supreme Court of India
- Citation
- 2025 INSC 1048 · [2025] 8 S.C.R. 2199
- Case number
- CRIMINAL APPEAL No. 3777/2025
- Decided
- 28 August 2025
- Bench
- J.K. MAHESHWARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
- Acts & sections cited
- Income Tax Act Section 276C(1), 245H(1), 276C
Headnote
Whether continuation of the prosecution initiated by the revenue u/s.276C(1), Income Tax Act, 1961 against the appellant after passing an order by the Settlement Commission, would amount to abuse of process of Court; of the present case, the High Court was justified to dismiss the quashing petition filed by the appellant, and if not, what relief can be granted. Income Tax Act, 1961 - ss.276C(1), 245H(1) proviso to, 245D(4), 245I - Search conducted at the residence of the
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