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2004 (7) TMI 65 - PATNA HIGH COURTProsecution – criminal proceedings - pendency of appeal - cognizance against the petitioner under sections 276C and 276CC – petitioner submitted that the petitioner had preferred an appeal against the order of assessment which is pending before the statutory appellate authority. Petitioner has submitted that during the pendency of the statutory appeal, filing of complaint case is not justified. – Held that soon after the passing of the assessment order the prosecution should not be launched if the matter is pending in appeal. Further action may be taken only if the appeal is dismissed in whole or in part. If the appeal is allowed and the findings of the Assessing Officer are set aside there can be no justification for the initiation of criminal proceedings - Trial court is directed not to proceed with the complaint case pending in the court of the Special Judge, Economic Offences till the disposal of the appeal by the appellate authority.
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