https://www.taxtmi.com/caselaws?id=21346 Pendency of income-tax appeals does not by itself bar criminal prosecution once the Assessing Officer has found commission of an offence; the prospect of reduction or waiver of penalty in appeal does not make the complaint premature, though a stay of criminal proceedings may be sought if appropriate. A limitation objection based on the complaint was not entertained in the quashing petition because it had not been raised before the trial court and involved mixed questions of law and fact, which are ordinarily unsuitable for determination under inherent quashing jurisdiction. The quashing petitions therefore failed and the criminal proceedings were permitted to continue. en-us Fri, 21 Apr 1989 00:00:00 +0530 Sat, 21 Nov 2009 17:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21346 Pendency of income-tax appeals does not by itself bar criminal prosecution once the Assessing Officer has found commission of an offence; the prospect of reduction or waiver of penalty in appeal does not make the complaint premature, though a stay of criminal proceedings may be sought if appropriate. A limitation objection based on the complaint was not entertained in the quashing petition because it had not been raised before the trial court and involved mixed questions of law and fact, which are ordinarily unsuitable for determination under inherent quashing jurisdiction. The quashing petitions therefore failed and the criminal proceedings were permitted to continue. Case-Laws Income Tax Fri, 21 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21346