https://www.taxtmi.com/caselaws?id=5994 Criminal prosecution under the Income-tax Act is ordinarily independent of assessment or appellate proceedings, so pendency of tax appeals does not automatically bar the criminal case. However, where the appellate outcome may materially affect the basis of the prosecution and is likely to influence the final conclusions, a court may properly defer the criminal matter to avoid inconsistent findings. Applying that principle, the interim stay of the criminal proceedings was justified and interference was not warranted, because the appellate proceedings could have a decisive bearing on the prosecution. en-us Tue, 27 Feb 2001 00:00:00 +0530 Tue, 06 Jan 2026 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5994 Criminal prosecution under the Income-tax Act is ordinarily independent of assessment or appellate proceedings, so pendency of tax appeals does not automatically bar the criminal case. However, where the appellate outcome may materially affect the basis of the prosecution and is likely to influence the final conclusions, a court may properly defer the criminal matter to avoid inconsistent findings. Applying that principle, the interim stay of the criminal proceedings was justified and interference was not warranted, because the appellate proceedings could have a decisive bearing on the prosecution. Case-Laws Income Tax Tue, 27 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5994