https://www.taxtmi.com/caselaws?id=25112 Sections 277 and 279 of the Income-tax Act were treated as constitutionally valid, with the challenge based on alleged unguided discretion rejected by reference to the earlier upholding of similar penal provisions. Pendency of settlement proceedings under section 245C did not by itself stay or bar a criminal complaint, because the settlement scheme is self-contained only to the extent expressly preserved by section 245F(4) and any stay must be specifically ordered. Prosecution for tax offences could also be initiated before completion of penalty proceedings, since criminal action is not dependent on prior completion of reassessment or penalty proceedings. en-us Mon, 10 Aug 1987 00:00:00 +0530 Mon, 25 Jan 2010 13:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25112 Sections 277 and 279 of the Income-tax Act were treated as constitutionally valid, with the challenge based on alleged unguided discretion rejected by reference to the earlier upholding of similar penal provisions. Pendency of settlement proceedings under section 245C did not by itself stay or bar a criminal complaint, because the settlement scheme is self-contained only to the extent expressly preserved by section 245F(4) and any stay must be specifically ordered. Prosecution for tax offences could also be initiated before completion of penalty proceedings, since criminal action is not dependent on prior completion of reassessment or penalty proceedings. Case-Laws Income Tax Mon, 10 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25112