https://www.taxtmi.com/caselaws?id=14583 Criminal prosecutions under the Income-tax Act and Wealth-tax Act were considered for interim stay because the reassessment orders were already under challenge in pending appeals. The court noted that earlier decisions had granted similar protection during appellate pendency, and distinguished authority concerned only with initiation of prosecution while reassessment proceedings were still pending. On that basis, interim relief was treated as appropriate to prevent the prosecutions from proceeding until the appeals were decided, with liberty to revive the prosecution if the appeals fail. en-us Thu, 29 Apr 1999 00:00:00 +0530 Fri, 17 Jul 2009 12:56:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14583 Criminal prosecutions under the Income-tax Act and Wealth-tax Act were considered for interim stay because the reassessment orders were already under challenge in pending appeals. The court noted that earlier decisions had granted similar protection during appellate pendency, and distinguished authority concerned only with initiation of prosecution while reassessment proceedings were still pending. On that basis, interim relief was treated as appropriate to prevent the prosecutions from proceeding until the appeals were decided, with liberty to revive the prosecution if the appeals fail. Case-Laws Income Tax Thu, 29 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14583