https://www.taxtmi.com/caselaws?id=6149 A pardon granted under section 306 of the Code of Criminal Procedure was held not to extend automatically to separate prosecutions under sections 277 and 278 of the Income-tax Act, because those offences concerned false returns and declarations distinct from the transaction covered by the pardon. However, the Court recognised that simultaneous prosecution could force the approver to choose between full disclosure in the pardon cases and exposure to conviction in the income-tax case, raising self-incrimination concerns. The prosecution was therefore kept in abeyance until completion of the pardon proceedings, with liberty to seek quashing later if full and complete disclosure was made. en-us Fri, 17 Sep 2004 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6149 A pardon granted under section 306 of the Code of Criminal Procedure was held not to extend automatically to separate prosecutions under sections 277 and 278 of the Income-tax Act, because those offences concerned false returns and declarations distinct from the transaction covered by the pardon. However, the Court recognised that simultaneous prosecution could force the approver to choose between full disclosure in the pardon cases and exposure to conviction in the income-tax case, raising self-incrimination concerns. The prosecution was therefore kept in abeyance until completion of the pardon proceedings, with liberty to seek quashing later if full and complete disclosure was made. Case-Laws Income Tax Fri, 17 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6149