https://www.taxtmi.com/caselaws?id=268898 Criminal prosecution under the Income-tax Act is independent of assessment proceedings, so pendency of an appeal against the assessment order does not by itself justify a stay or quashing of prosecution. The text also states that Section 258 of the Code of Criminal Procedure, 1973 was not available because it applies to summons cases, and there was no proper statutory basis for suspension of proceedings. The CBDT instruction on persons above 70 years is described as a guideline, not an absolute bar to prosecution, and it did not protect the petitioner because the alleged offences were committed before he attained that age. en-us Wed, 02 Dec 2015 00:00:00 +0530 Mon, 02 May 2016 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268898 Criminal prosecution under the Income-tax Act is independent of assessment proceedings, so pendency of an appeal against the assessment order does not by itself justify a stay or quashing of prosecution. The text also states that Section 258 of the Code of Criminal Procedure, 1973 was not available because it applies to summons cases, and there was no proper statutory basis for suspension of proceedings. The CBDT instruction on persons above 70 years is described as a guideline, not an absolute bar to prosecution, and it did not protect the petitioner because the alleged offences were committed before he attained that age. Case-Laws Income Tax Wed, 02 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268898