https://www.taxtmi.com/caselaws?id=13372 The court dismissed the application seeking to quash proceedings under sections 276C, 277, and 278 of the Income-tax Act, 1961, against the petitioners. It held that the pendency of an appeal against the assessment order did not automatically halt criminal proceedings, although the criminal court could stay proceedings if the appeal outcome affected the case. The court found a prima facie case, took cognizance, and emphasized the petitioners could request a stay of proceedings following legal procedures. The judgment referenced a Supreme Court case and allowed the petitioners to seek a stay based on established guidelines. en-us Thu, 08 Feb 2007 00:00:00 +0530 Thu, 28 May 2009 15:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13372 The court dismissed the application seeking to quash proceedings under sections 276C, 277, and 278 of the Income-tax Act, 1961, against the petitioners. It held that the pendency of an appeal against the assessment order did not automatically halt criminal proceedings, although the criminal court could stay proceedings if the appeal outcome affected the case. The court found a prima facie case, took cognizance, and emphasized the petitioners could request a stay of proceedings following legal procedures. The judgment referenced a Supreme Court case and allowed the petitioners to seek a stay based on established guidelines. Case-Laws Income Tax Thu, 08 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13372