https://www.taxtmi.com/caselaws?id=26540 Criminal prosecution for tax offences is not ordinarily paused because parallel appellate proceedings are pending, and the criminal court remains bound to assess the evidence before it independently. Where, however, the very foundation of the complaint is under serious challenge in appellate proceedings and the appellate outcome may alter the existence of the alleged default, continuation of the prosecution may amount to abuse of process. In that situation, the Court may exercise inherent discretion to keep the criminal case in abeyance. The complaint was stayed until the Income-tax Appellate Tribunal's decision became available, without quashing the prosecution at that stage. en-us Fri, 04 Apr 1986 00:00:00 +0530 Fri, 05 Feb 2010 16:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26540 Criminal prosecution for tax offences is not ordinarily paused because parallel appellate proceedings are pending, and the criminal court remains bound to assess the evidence before it independently. Where, however, the very foundation of the complaint is under serious challenge in appellate proceedings and the appellate outcome may alter the existence of the alleged default, continuation of the prosecution may amount to abuse of process. In that situation, the Court may exercise inherent discretion to keep the criminal case in abeyance. The complaint was stayed until the Income-tax Appellate Tribunal's decision became available, without quashing the prosecution at that stage. Case-Laws Income Tax Fri, 04 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26540