2007 (2) TMI 189

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....r of cognizance dated January 3, 2000, passed by the learned special judge, Economic Offences, Patna, in Compliant Case No. 395(C)/99 by which he has issued processes against the petitioners and others for facing trial for the offences punishable under sections 276C, 277 and 278 of the Income-tax Act, 1961 (in short as the Act). It is said that petitioner No.1 is a partnership firm of which pet....

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....medicines and cattle feed etc., to the Animal Husbandry Department, Government of Bihar, as claimed by the firm in their return of income filed earlier were never made and that wrong claim of expenses in the return was made on the basis of bogus purchases. It is alleged that the petitioners on the basis of the aforesaid facts have committed offences punishable under sections 276C, 277 and 278 of t....

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....ference is required by this court. Now coming to the argument of the petitioner's counsel this court finds that the pendency of assessment, appeal or other proceedings under the Income-tax Act by itself does not preclude the Department from launching a prosecution. The criminal court in an appropriate case however, may stay the proceedings in view of such pendency where the court takes a view t....