https://www.taxtmi.com/caselaws?id=19853 Pendency of assessment, appeal or reference proceedings under the Income-tax Act does not by itself bar prosecution for offences under sections 276C and 277. Tax proceedings and criminal prosecution are independent, and the criminal court must determine the offence on its own evidence under the higher criminal standard of proof, even though findings in tax proceedings may be relevant. An expected success in appeal or reference is not a ground to quash or stop the prosecution under section 482 CrPC, and relevant tax orders may be considered without being ative of the criminal case. en-us Wed, 19 Jan 1994 00:00:00 +0530 Tue, 10 Nov 2009 12:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19853 Pendency of assessment, appeal or reference proceedings under the Income-tax Act does not by itself bar prosecution for offences under sections 276C and 277. Tax proceedings and criminal prosecution are independent, and the criminal court must determine the offence on its own evidence under the higher criminal standard of proof, even though findings in tax proceedings may be relevant. An expected success in appeal or reference is not a ground to quash or stop the prosecution under section 482 CrPC, and relevant tax orders may be considered without being ative of the criminal case. Case-Laws Income Tax Wed, 19 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19853