1994 (11) TMI 95

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....its return of income in the year 1987-88. While passing the assessment order, the Income-tax Officer added Rs. 74,000 and Rs. 69,300 as unexplained income. The assessee filed an appeal before the Commissioner of Income-tax who allowed it partly. Being dissatisfied the assessee-applicant filed an appeal before the Income-tax Appellate Tribunal, Allahabad, where it is pending. On the basis of the....

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....contention in both the cases is that during the pendency of the appeal, criminal prosecution could not be launched and if the Department has filed the complaint, proceedings in the complaint case should be stayed till the appeal is decided by the Tribunal. Learned counsel has not prayed for quashing of the criminal proceedings pending in the court of the Special C. J. M., Allahabad. Learned cou....

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....oceedings cannot be quashed or stayed simply because the appeal is pending before the Tribunal. In the case before the Madras High Court, a prayer was made that a direction may be issued to the learned Magistrate not to pronounce judgment till the departmental proceedings are over. But this prayer was refused and it was held that such a direction cannot be given at the initial stage. The court fur....