Application under Section 245C, Income Tax Act, 1961

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• Vijay Krishnaswami @ Krishnaswami Vijayakumar v. The Deputy Director of Income Tax (Investigation)
  2025 INSC 104828 August 2025Appeal(s) allowed

  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; whether in…