https://www.taxtmi.com/caselaws?id=25352 Pendency of an appeal against penalty proceedings did not bar prosecution for filing a false return and making false entries, because the surviving assessment basis remained intact and the appellate orders did not finally the matter; the criminal case could therefore proceed, with the trial court free to assess the evidence independently. Sections 277, 278 and 279 of the Income-tax Act, 1961 were also upheld as constitutionally valid, the Court treating them as penal provisions designed to enforce truthful disclosure and compliance under the income-tax law. The writ petition accordingly failed. en-us Thu, 06 Aug 1987 00:00:00 +0530 Thu, 28 Jan 2010 11:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25352 Pendency of an appeal against penalty proceedings did not bar prosecution for filing a false return and making false entries, because the surviving assessment basis remained intact and the appellate orders did not finally the matter; the criminal case could therefore proceed, with the trial court free to assess the evidence independently. Sections 277, 278 and 279 of the Income-tax Act, 1961 were also upheld as constitutionally valid, the Court treating them as penal provisions designed to enforce truthful disclosure and compliance under the income-tax law. The writ petition accordingly failed. Case-Laws Income Tax Thu, 06 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25352