https://www.taxtmi.com/caselaws?id=29174 Criminal proceedings for alleged offences under the Indian Penal Code and the Income-tax Act were treated as maintainable despite pending income-tax appeals, because the complaint was independent of the assessment order and disclosed a prima facie case. The court noted that assessment proceedings are civil in nature and that parallel civil and criminal proceedings can continue simultaneously. On that basis, the power to quash was not exercised and the criminal complaint was allowed to proceed. en-us Thu, 14 Apr 1977 00:00:00 +0530 Thu, 11 Mar 2010 12:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29174 Criminal proceedings for alleged offences under the Indian Penal Code and the Income-tax Act were treated as maintainable despite pending income-tax appeals, because the complaint was independent of the assessment order and disclosed a prima facie case. The court noted that assessment proceedings are civil in nature and that parallel civil and criminal proceedings can continue simultaneously. On that basis, the power to quash was not exercised and the criminal complaint was allowed to proceed. Case-Laws Income Tax Thu, 14 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29174