https://www.taxtmi.com/caselaws?id=19844 Pendency of tax appeal or writ proceedings does not, by itself, bar criminal prosecution for offences under the Income-tax Act, 1961. The Punjab and Haryana HC stated that prosecution under sections 276C and 277 must be considered independently on the evidence before the criminal court, while due regard may be given to any tax order already passed. Mere expectation that collateral tax proceedings may succeed is not a ground to quash or stay the criminal case, and the trial court need not await the outcome of the pending writ petition. The petition seeking quashing and stay of the prosecution was rejected. en-us Fri, 13 May 1994 00:00:00 +0530 Tue, 10 Nov 2009 11:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19844 Pendency of tax appeal or writ proceedings does not, by itself, bar criminal prosecution for offences under the Income-tax Act, 1961. The Punjab and Haryana HC stated that prosecution under sections 276C and 277 must be considered independently on the evidence before the criminal court, while due regard may be given to any tax order already passed. Mere expectation that collateral tax proceedings may succeed is not a ground to quash or stay the criminal case, and the trial court need not await the outcome of the pending writ petition. The petition seeking quashing and stay of the prosecution was rejected. Case-Laws Income Tax Fri, 13 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19844