Civil and criminal tax evasion cases can proceed simultaneously; CESTAT decisions don't impact criminal proceedings.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Evasion of tax - civil and criminal proceedings can be initiated simultaneously and judgment in one proceeding will not have impact on the other - merely because CESTAT had set aside the demand, the criminal proceedings cannot be quashed. - HC....