Judgment briefs
Supreme Court of India

Vijay Krishnaswami @ Krishnaswami Vijayakumar v. The Deputy Director of Income Tax (Investigation)

Income Tax Act, 1961 – ss.276C(1), 245H(1) proviso to, 245D(4), 245I

Allowed
Court
Supreme Court of India
Decided
28 Aug 2025
Citation
[2025] 8 S.C.R. 2199
Case no.
CRIMINAL APPEAL No. 3777/2025
Bench
J.k. Maheshwari

Issue for consideration

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.

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