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2003 (1) TMI 74 - HC - Income TaxOffences and Prosecution - order for the stay of proceeding under sections 276C and 277 - it will simply appear that the pendency of assessment proceeding will not be a bar to initiation of a proceeding under sections 276C and 277 of the Act. In the present case the criminal proceedings have already been instituted and the question before the court is whether under the facts and circumstances of this case, the order for the stay of any such proceeding can be passed or not. Therefore, the question of not instituting any such proceeding is not under consideration. For the present the prayer is only for the stay. – Held that stay of proceeding under sections 276C and 277 of the Act can be passed
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