1994 (9) TMI 31

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.... No. 30 of 1992, pending on the file of the Second Additional Chief Metropolitan Magistrate Court, (E. O. II), Egmore, Madras. The petitioner has been charged with the offences under sections 276C(1) and 277 of the Income-tax Act, 1961, and sections 193, 196 and 420 of the Indian Penal Code. In the complaint, the Income-tax Officer has alleged that the petitioner herein has suppressed his re....

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....ns made by the Commissioner of Income-tax as though this petitioner had suppressed his real income and the observation of the Commissioner cannot be a basis for filing this complaint. The second contention is that as he has preferred an appeal before the Appellate Tribunal against the order of the Commissioner of Income-tax and as he has a good chance of success in the appeal, and if the appeal is....

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.... Then coming to the next contention regarding the pendency of the appeal before the Tribunal, the Supreme Court in P. Jayappan v. S. K. Perumal, First ITO [1984] 149 ITR 696 has held that the pendency of the reassessment proceedings could not act as a bar to the institution of criminal prosecution for the offences punishable under section 276C or section 277 of the Income-tax Act, 1961. The Magi....