https://www.taxtmi.com/caselaws?id=24339 Pendency of reassessment proceedings does not create a legal bar to criminal prosecution for alleged tax evasion under the Income-tax Act, and the criminal court must decide the case independently on the evidence before it. In an appropriate case, the court may postpone or adjourn the hearing under section 309 of the Code of Criminal Procedure, 1973 if income-tax proceedings are imminent and may affect the criminal case, but there is no rigid rule requiring an indefinite stay. The request for a blanket stay was rejected, and the criminal proceedings were directed to continue, subject to a later application for postponement if circumstances justified it. en-us Mon, 09 Jan 1989 00:00:00 +0530 Tue, 19 Jan 2010 13:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24339 Pendency of reassessment proceedings does not create a legal bar to criminal prosecution for alleged tax evasion under the Income-tax Act, and the criminal court must decide the case independently on the evidence before it. In an appropriate case, the court may postpone or adjourn the hearing under section 309 of the Code of Criminal Procedure, 1973 if income-tax proceedings are imminent and may affect the criminal case, but there is no rigid rule requiring an indefinite stay. The request for a blanket stay was rejected, and the criminal proceedings were directed to continue, subject to a later application for postponement if circumstances justified it. Case-Laws Income Tax Mon, 09 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24339