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Issues: Whether the mere admission or proceeding with an application before the Income-tax Settlement Commission under Chapter XIX-A barred or stayed a prosecution already launched under sections 276C and 277 of the Income-tax Act, 1961, and whether the criminal complaint and the Magistrate's orders refusing quashing and stay were liable to be set aside.
Analysis: The complaint was instituted before the Settlement Commission had allowed the settlement application to be proceeded with. The statutory scheme of Chapter XIX-A did not, by itself, suspend pending prosecution merely because a settlement application had been filed or later admitted for consideration. In the absence of any order from the Settlement Commission staying the criminal case or granting immunity, the Commissioner was not divested of authority to launch prosecution when the complaint was filed. The power under section 245F did not, on these facts, create an automatic bar to the criminal proceedings.
Conclusion: The prosecution was not barred, and no ground was made out for quashing the complaint or interfering with the Magistrate's orders. The decision is against the assessee and in favour of the Revenue.
Ratio Decidendi: Filing or proceeding with a settlement application before the Income-tax Settlement Commission does not, by itself, stay or invalidate a prosecution already instituted under the Income-tax Act unless the Commission expressly grants such relief.
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