https://www.taxtmi.com/caselaws?id=18900 Pendency of reassessment or related tax proceedings does not, by itself, bar criminal prosecution for alleged tax evasion under sections 276C and 277 of the Income-tax Act, 1961. A writ court will not ordinarily quash the prosecution notice or the criminal case merely because assessment proceedings are ongoing or have been partly set aside, where the assessment controversy has not resulted in complete exoneration. The proceedings under the Act and the prosecution can continue independently, and the existence of appellate or reassessment proceedings does not automatically invalidate the notice initiating prosecution. The challenge to quash the prosecution notice and proceedings was rejected. en-us Wed, 01 Mar 1995 00:00:00 +0530 Mon, 02 Nov 2009 16:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18900 Pendency of reassessment or related tax proceedings does not, by itself, bar criminal prosecution for alleged tax evasion under sections 276C and 277 of the Income-tax Act, 1961. A writ court will not ordinarily quash the prosecution notice or the criminal case merely because assessment proceedings are ongoing or have been partly set aside, where the assessment controversy has not resulted in complete exoneration. The proceedings under the Act and the prosecution can continue independently, and the existence of appellate or reassessment proceedings does not automatically invalidate the notice initiating prosecution. The challenge to quash the prosecution notice and proceedings was rejected. Case-Laws Income Tax Wed, 01 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18900