Section 155 application must be decided before final arguments in income-tax prosecution, with substantive applicability left open.

The Trial Court's decision to defer consideration of an application under Section 155 of the Code of Criminal Procedure, 1973 until final arguments in a prosecution under the Income-tax Act, 1961 was set aside. The court directed that the application be disposed of first, before final arguments are heard, while leaving open the respondent's right to argue the applicability of Section 155 to such proceedings. The limited relief sought was thus granted on the sequencing of the application, without finally deciding the substantive applicability question.

---

---

Issues: Whether the application under Section 155 of the Code of Criminal Procedure, 1973 ought to be decided by the Trial Court before proceeding to final arguments in a prosecution under the Income-tax Act, 1961.

Analysis: The petition challenged the Trial Court's decision to defer consideration of the application under Section 155 of the Code of Criminal Procedure, 1973 until final arguments. The respondent did not oppose a direction that the application be disposed of first, while reserving the right to contend on the applicability of Section 155 to proceedings under the Income-tax Act, 1961. In these circumstances, the order dated 21.09.2017 was set aside and the Trial Court was directed to dispose of the application before hearing final arguments.

Conclusion: The application under Section 155 of the Code of Criminal Procedure, 1973 must be decided before final arguments, and the petitioner obtained the limited relief sought on that issue.

---