In case of white coller crimes, like the one
CIC mentioned regarding tax evasion cases:
The investigation is not end of the matter.
The investigation only results in the framing of charges and giving a notice to the person. The person replies to the notice and then order is passed. A person arrived by the order can appeal against the order at various fora. Once order is confirmed in department favour then prosecution can be luanched if Mens Rea is found.
Section 8(h) which states
(h) information which would impede the process of investigation or apprehension
or prosecution of offenders;
Investigation is only one part the other is
prosecution of offenders