Stay of criminal complaint proceedings justified while income-tax reference on depreciation remains pending

Criminal complaint proceedings linked to an income-tax dispute were stayed because the underlying High Court reference on depreciation of bottles was still pending. The court considered that the Tribunal's view on the assessee's entitlement to depreciation had already been supported by later authority, making it inappropriate to continue the complaint until the reference reached finality. The Department was given liberty to revive the proceedings if the reference was ultimately answered in its favour.

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Issues: Whether the criminal complaint proceedings arising from the income-tax dispute should be stayed pending the High Court reference.

Analysis: The reference concerning depreciation on bottles was pending before the High Court, and the Tribunal's view on the assessee's entitlement to depreciation had already been upheld in later authority. In these circumstances, continuing the complaint proceedings would be inappropriate until the reference attained finality.

Conclusion: The proceedings in the complaint were ordered to remain stayed pending the High Court's decision on the reference, with liberty to the Department to revive them if the reference was answered in its favour.

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