https://www.taxtmi.com/caselaws?id=5885 Pendency of reassessment or penalty proceedings under the Income-tax Act does not, by itself, bar prosecution for offences under sections 276C and 277. Section 279 creates only express statutory bars, including cases where sanction is absent or where section 273A consequences apply; a possible favourable tax outcome is not enough to prevent criminal proceedings. The criminal court must assess the offences independently on the evidence, and the complaint is not rendered premature or an abuse of process merely because reassessment remains pending. Accordingly, the prosecution was maintainable and quashing was refused. en-us Fri, 17 Aug 1984 00:00:00 +0530 Thu, 30 Oct 2025 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5885 Pendency of reassessment or penalty proceedings under the Income-tax Act does not, by itself, bar prosecution for offences under sections 276C and 277. Section 279 creates only express statutory bars, including cases where sanction is absent or where section 273A consequences apply; a possible favourable tax outcome is not enough to prevent criminal proceedings. The criminal court must assess the offences independently on the evidence, and the complaint is not rendered premature or an abuse of process merely because reassessment remains pending. Accordingly, the prosecution was maintainable and quashing was refused. Case-Laws Income Tax Fri, 17 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5885