https://www.taxtmi.com/caselaws?id=305844 Filing a settlement application under Chapter XIX-A does not, by itself, oust the Income Tax Department's jurisdiction or invalidate prior sanction for prosecution. Exclusive jurisdiction under the settlement scheme arises only after the application is allowed to proceed, so a sanction under Section 279(1) issued before that stage remains valid. Pending settlement proceedings also do not automatically justify quashing or staying criminal prosecution under Sections 276C and 277. Any protection depends on the settlement process and the court's discretion in an appropriate case, not on pendency alone. en-us Fri, 26 Sep 1997 00:00:00 +0530 Tue, 27 Dec 2022 15:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305844 Filing a settlement application under Chapter XIX-A does not, by itself, oust the Income Tax Department's jurisdiction or invalidate prior sanction for prosecution. Exclusive jurisdiction under the settlement scheme arises only after the application is allowed to proceed, so a sanction under Section 279(1) issued before that stage remains valid. Pending settlement proceedings also do not automatically justify quashing or staying criminal prosecution under Sections 276C and 277. Any protection depends on the settlement process and the court's discretion in an appropriate case, not on pendency alone. Case-Laws Income Tax Fri, 26 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305844