https://www.taxtmi.com/caselaws?id=387967 The court invoked its supervisory jurisdiction under Article 227 of the Constitution and allowed the petition, directing the lower court to keep all further proceedings in abeyance until the disposal of the petitioners' appeal challenging tax assessment before the Commissioner of Income Tax (Appeals). The judgment balanced the interests of the petitioners with legal principles governing prosecution and assessment proceedings under the Income Tax Act, emphasizing the need for a balanced approach when appellate authorities' decisions impact ongoing criminal proceedings. en-us Wed, 23 Oct 2019 00:00:00 +0530 Wed, 19 Aug 2020 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387967 The court invoked its supervisory jurisdiction under Article 227 of the Constitution and allowed the petition, directing the lower court to keep all further proceedings in abeyance until the disposal of the petitioners' appeal challenging tax assessment before the Commissioner of Income Tax (Appeals). The judgment balanced the interests of the petitioners with legal principles governing prosecution and assessment proceedings under the Income Tax Act, emphasizing the need for a balanced approach when appellate authorities' decisions impact ongoing criminal proceedings. Case-Laws Income Tax Wed, 23 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387967