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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>High Court allows prosecution under IT & WT Act despite pending appeals</h1> The High Court of Bombay allowed prosecution to proceed against the applicants under the IT Act and WT Act, emphasizing that criminal proceedings should ... Prosecution, Appeal Against Reassessment The High Court of Bombay allowed the prosecution to proceed against the applicants under various sections of the IT Act and WT Act. The court noted that criminal proceedings should not be stayed during the pendency of appeals. The judgment cited previous cases and emphasized that the Department can institute criminal proceedings even if reassessment proceedings are pending. The court ordered an interim stay and allowed for amendments to be made within one week. It was clarified that if the appeals are dismissed, criminal prosecutions will proceed. The respondents were given liberty to move the Appellate Income Tax Authority for early hearing of appeals. Stay on the order was refused, and a certified copy was expedited.

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