Featured Case: Quashing of Tax Evasion Prosecution Following Settlement Commission Order

This landmark Supreme Court decision clarifies the limits of prosecutorial power even after a tax settlement. The court addressed the crucial intersection of Section 245H of the IT Act and departmental guidelines, setting a significant precedent for future tax evasion cases. The ruling highlights the potential abuse of process when the Revenue continues prosecution despite a settlement commission's order granting immunity from penalties. This case is essential reading for tax lawyers and professionals navigating tax disputes.

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VIJAY KRISHNASWAMI @ KRISHNASWAMI VIJAYAKUMAR VS THE DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION), decided on 28-08-2025

Other Supreme Court Decisions You Might Find Interesting:

Removal of APPSC Member: Inquiry into Allegations of Misbehaviour

This case provides valuable insight into the interpretation of "misbehaviour" under Article 317 of the Constitution. The Supreme Court's thorough examination of the charges against the APPSC member offers a nuanced understanding of the balance between individual and collective responsibility in public service. The decision has implications for disciplinary proceedings against public officials and the standards of conduct expected of them.

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President of India VS Mepung Tadar Bage, decided on 28-08-2025