https://www.taxtmi.com/caselaws?id=23431 Pendency of rectification or reference proceedings under the Income-tax Act does not bar institution or continuation of criminal prosecution for offences under sections 276C and 277 read with section 278B; the criminal court must independently assess the offence on the evidence before it, though it may consider the outcome of tax proceedings where relevant. Anticipatory bail should not be denied solely because the allegations concern economic offences, and interim protection may be granted with a direction to appear before the Magistrate. The objection to maintainability before the Rajasthan High Court at Jodhpur was rejected, and the applications were entertained. en-us Mon, 13 Jun 1988 00:00:00 +0530 Sat, 19 Dec 2009 12:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23431 Pendency of rectification or reference proceedings under the Income-tax Act does not bar institution or continuation of criminal prosecution for offences under sections 276C and 277 read with section 278B; the criminal court must independently assess the offence on the evidence before it, though it may consider the outcome of tax proceedings where relevant. Anticipatory bail should not be denied solely because the allegations concern economic offences, and interim protection may be granted with a direction to appear before the Magistrate. The objection to maintainability before the Rajasthan High Court at Jodhpur was rejected, and the applications were entertained. Case-Laws Income Tax Mon, 13 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23431