https://www.taxtmi.com/caselaws?id=24242 Where the Settlement Commission has recorded that no concealment has been established and none is likely to be established, criminal complaints based on the same alleged tax concealment should be stayed pending the Commission's final decision on immunity to avoid an anomalous result. The High Court distinguished cases involving only a pending settlement application, holding that the Commission's affirmative finding on concealment justified suspension of the prosecution, but not quashing of the complaints at that stage. The criminal proceedings were therefore stayed until the Commission decided the immunity finally. en-us Fri, 14 Oct 1988 00:00:00 +0530 Mon, 18 Jan 2010 17:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24242 Where the Settlement Commission has recorded that no concealment has been established and none is likely to be established, criminal complaints based on the same alleged tax concealment should be stayed pending the Commission's final decision on immunity to avoid an anomalous result. The High Court distinguished cases involving only a pending settlement application, holding that the Commission's affirmative finding on concealment justified suspension of the prosecution, but not quashing of the complaints at that stage. The criminal proceedings were therefore stayed until the Commission decided the immunity finally. Case-Laws Income Tax Fri, 14 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24242