https://www.taxtmi.com/caselaws?id=25990 Pending immunity proceedings before the Settlement Commission do not by themselves bar criminal prosecution under the Income-tax Act. Section 245H operates only when the Commission actually grants immunity after satisfying the statutory conditions; until then, no legal protection from prosecution arises. The mere filing or pendency of an immunity application does not divest the criminal court of jurisdiction or justify an interim stay. References to section 245K and the settlement stage under Chapter XIXA did not alter that position on the facts, so the prosecution was not to be stayed. en-us Thu, 08 May 1986 00:00:00 +0530 Tue, 02 Feb 2010 11:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25990 Pending immunity proceedings before the Settlement Commission do not by themselves bar criminal prosecution under the Income-tax Act. Section 245H operates only when the Commission actually grants immunity after satisfying the statutory conditions; until then, no legal protection from prosecution arises. The mere filing or pendency of an immunity application does not divest the criminal court of jurisdiction or justify an interim stay. References to section 245K and the settlement stage under Chapter XIXA did not alter that position on the facts, so the prosecution was not to be stayed. Case-Laws Income Tax Thu, 08 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25990