https://www.taxtmi.com/article/detailed?id=6786 Pendency of appellate proceedings is not a bar to initiation or continuation of criminal prosecution under the Income Tax Act where appellate conclusions do not bear on the criminal allegations. Courts treat tax assessment and prosecution as distinct; absent statutory provision suspending prosecution, prosecutions may proceed. An exception exists when appellate conclusions have a direct and decisive bearing on the criminal charge, in which case courts may stay or await the appeal outcome. en-us Tue, 19 Apr 2016 11:55:38 +0530 Tue, 19 Apr 2016 11:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6786 Pendency of appellate proceedings is not a bar to initiation or continuation of criminal prosecution under the Income Tax Act where appellate conclusions do not bear on the criminal allegations. Courts treat tax assessment and prosecution as distinct; absent statutory provision suspending prosecution, prosecutions may proceed. An exception exists when appellate conclusions have a direct and decisive bearing on the criminal charge, in which case courts may stay or await the appeal outcome. Articles Income Tax Tue, 19 Apr 2016 11:55:38 +0530 https://www.taxtmi.com/article/detailed?id=6786