https://www.taxtmi.com/caselaws?id=19368 Criminal prosecution for offences under the Income-tax Act and the IPC is not barred merely because an appeal against the assessment is pending, since the criminal court must independently evaluate the evidence and the prosecution proceeds on a footing distinct from the tax assessment process. The complaint also contained specific averments that suppression of income was independently discovered and that royalty income was omitted from the return, so it could not be treated as having been filed only on the Commissioner's direction. The prayer to quash the proceedings was rejected. en-us Mon, 19 Sep 1994 00:00:00 +0530 Thu, 05 Nov 2009 16:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19368 Criminal prosecution for offences under the Income-tax Act and the IPC is not barred merely because an appeal against the assessment is pending, since the criminal court must independently evaluate the evidence and the prosecution proceeds on a footing distinct from the tax assessment process. The complaint also contained specific averments that suppression of income was independently discovered and that royalty income was omitted from the return, so it could not be treated as having been filed only on the Commissioner's direction. The prayer to quash the proceedings was rejected. Case-Laws Income Tax Mon, 19 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19368