https://www.taxtmi.com/caselaws?id=10523 The High Court of Patna directed the trial court to refrain from proceeding with the complaint case under sections 276C and 276CC of the Income-tax Act, 1961 until the appeal against the assessment order is decided by the appellate authority. The court emphasized that criminal proceedings should not commence immediately after the assessment order if the matter is under appeal. Both parties were given the liberty to approach the trial court after the appeal's disposal, ensuring alignment between civil and criminal proceedings in tax assessment matters. en-us Fri, 23 Jul 2004 00:00:00 +0530 Fri, 17 Jul 2009 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10523 The High Court of Patna directed the trial court to refrain from proceeding with the complaint case under sections 276C and 276CC of the Income-tax Act, 1961 until the appeal against the assessment order is decided by the appellate authority. The court emphasized that criminal proceedings should not commence immediately after the assessment order if the matter is under appeal. Both parties were given the liberty to approach the trial court after the appeal's disposal, ensuring alignment between civil and criminal proceedings in tax assessment matters. Case-Laws Income Tax Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10523