https://www.taxtmi.com/caselaws?id=387968 The Court dismissed the petition seeking to halt criminal proceedings against the petitioners for wilful non-filing of income tax returns. It was held that the prosecution under Section 276CC of the Income Tax Act, 1961, is independent of appellate proceedings before the Commissioner of Income Tax. Legal precedents, including the decision in Sasi Enterprises, supported the conclusion that the pendency of appeals does not warrant a stay on criminal prosecution. The Court found the case unsuitable for keeping the criminal proceedings in abeyance based on the legal analysis and precedents cited. en-us Wed, 23 Oct 2019 00:00:00 +0530 Tue, 05 Nov 2019 15:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387968 The Court dismissed the petition seeking to halt criminal proceedings against the petitioners for wilful non-filing of income tax returns. It was held that the prosecution under Section 276CC of the Income Tax Act, 1961, is independent of appellate proceedings before the Commissioner of Income Tax. Legal precedents, including the decision in Sasi Enterprises, supported the conclusion that the pendency of appeals does not warrant a stay on criminal prosecution. The Court found the case unsuitable for keeping the criminal proceedings in abeyance based on the legal analysis and precedents cited. Case-Laws Income Tax Wed, 23 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387968