https://www.taxtmi.com/caselaws?id=25064 Pendency of regular assessment or reassessment proceedings does not, by itself, bar initiation of prosecution under sections 276C and 277 of the Income-tax Act. The criminal court is required to assess the offence independently on the evidence before it, and later assessment or appellate orders may be considered if they affect the tax position. The court may, in an appropriate case, adjourn or postpone the trial, but there is no rigid requirement that final assessment must precede the complaint. On that basis, the challenge to the complaints as premature failed. en-us Wed, 14 May 1986 00:00:00 +0530 Mon, 25 Jan 2010 11:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25064 Pendency of regular assessment or reassessment proceedings does not, by itself, bar initiation of prosecution under sections 276C and 277 of the Income-tax Act. The criminal court is required to assess the offence independently on the evidence before it, and later assessment or appellate orders may be considered if they affect the tax position. The court may, in an appropriate case, adjourn or postpone the trial, but there is no rigid requirement that final assessment must precede the complaint. On that basis, the challenge to the complaints as premature failed. Case-Laws Income Tax Wed, 14 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25064