https://www.taxtmi.com/caselaws?id=20690 Pendency of an income-tax appeal does not, by itself, bar prosecution for offences under sections 276C and 277 of the Income-tax Act, 1961; the criminal court must decide the prosecution independently, though it may give due weight to relevant findings under the tax law. A related tax proceeding may justify a limited adjournment, but there is no rule requiring an automatic or indefinite stay of the criminal case. Under section 309 of the Code of Criminal Procedure, 1973, postponement remains a judicial discretion exercised according to the circumstances and the likely impact of the tax appeal on the criminal trial. en-us Tue, 21 Sep 1993 00:00:00 +0530 Mon, 16 Nov 2009 15:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20690 Pendency of an income-tax appeal does not, by itself, bar prosecution for offences under sections 276C and 277 of the Income-tax Act, 1961; the criminal court must decide the prosecution independently, though it may give due weight to relevant findings under the tax law. A related tax proceeding may justify a limited adjournment, but there is no rule requiring an automatic or indefinite stay of the criminal case. Under section 309 of the Code of Criminal Procedure, 1973, postponement remains a judicial discretion exercised according to the circumstances and the likely impact of the tax appeal on the criminal trial. Case-Laws Income Tax Tue, 21 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20690