https://www.taxtmi.com/caselaws?id=23362 Pending departmental tax proceedings do not, by themselves, justify quashing a criminal prosecution under the Indian Penal Code and the Income-tax Act. The criminal court must decide the case on the evidence before it, while giving due weight to findings of the departmental authorities where relevant. A request for short postponement of judgment may be considered by the trial court if properly made, but the High Court will not restrain the Magistrate from pronouncing judgment merely because tax appeals remain pending. The request to quash the prosecution and prevent pronouncement of judgment was rejected. en-us Fri, 04 May 1990 00:00:00 +0530 Fri, 18 Dec 2009 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23362 Pending departmental tax proceedings do not, by themselves, justify quashing a criminal prosecution under the Indian Penal Code and the Income-tax Act. The criminal court must decide the case on the evidence before it, while giving due weight to findings of the departmental authorities where relevant. A request for short postponement of judgment may be considered by the trial court if properly made, but the High Court will not restrain the Magistrate from pronouncing judgment merely because tax appeals remain pending. The request to quash the prosecution and prevent pronouncement of judgment was rejected. Case-Laws Income Tax Fri, 04 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23362