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2018 (9) TMI 539 - HC - Income TaxValidity of prosecution proceedings u/s 279 when application for settlement of case is pending - Power of Settlement Commission to grant immunity from prosecution and penalty - Criminal case against the petitioner - offences punishable u/s 277(i) - Held that:- The fact that the Settlement Commission receives, entertains, accepts or takes on board an application for settlement cannot result in the other process getting frozen. The order of the Commission allowing the application for settlement “to be proceeded with” cannot by itself result in an action legitimately initiated under the law being set at naught. The arguments to the above effect raised vis-ŕ-vis the criminal complaint which was filed on 27.01.2015 leading to the summoning order being passed by the Additional Chief Metropolitan Magistrate on 30.01.2015 and, of course, in relation to the sanction for prosecution which was granted on 09.01.2015, cannot be accepted. The same are, thus, repelled. It will have to be remembered that the petition has been filed invoking the inherent power and jurisdiction of this Court under Section 482 Cr.P.C. where questions of fact cannot ordinarily and in absence of evidence of unimpeachable character to the contrary be properly inquired into or adjudicated upon. There is no case made out for any interference by this Court in the ongoing criminal prosecution of the petitioner on the complaint of the respondent.
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