https://www.taxtmi.com/caselaws?id=20647 Filing or proceeding with a settlement application before the Income-tax Settlement Commission does not, by itself, suspend or bar a prosecution already instituted under the Income-tax Act. In the absence of any express stay, immunity, or other relief granted by the Commission, the statutory scheme of Chapter XIX-A does not create an automatic prohibition against criminal proceedings under sections 276C and 277. On the facts noted, the prosecution had been launched before the settlement application was allowed to proceed, so the complaint was not liable to be quashed and the Magistrate's refusal to stay or set aside the proceedings was upheld. en-us Fri, 02 Apr 1993 00:00:00 +0530 Mon, 16 Nov 2009 12:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20647 Filing or proceeding with a settlement application before the Income-tax Settlement Commission does not, by itself, suspend or bar a prosecution already instituted under the Income-tax Act. In the absence of any express stay, immunity, or other relief granted by the Commission, the statutory scheme of Chapter XIX-A does not create an automatic prohibition against criminal proceedings under sections 276C and 277. On the facts noted, the prosecution had been launched before the settlement application was allowed to proceed, so the complaint was not liable to be quashed and the Magistrate's refusal to stay or set aside the proceedings was upheld. Case-Laws Income Tax Fri, 02 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20647