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PENDING OF APPELLATE PROCEEDINGS IS NOT A BAR FOR PROSECUTION

Income Tax - Direct Tax Code - DTC - By: - Mr. M. GOVINDARAJAN - Dated:- 19-4-2016 Last Replied Date:- 19-4-2016 - Chapter XXI of the Income Tax Act, 1961 (Act for short) provides for imposing penalties on the assessee on various grounds. Chapter XXII of the Act provides of prosecution for the offences committed by the assessee. The assessee may file appeal against the penalty imposed on him before the appellate authority. The Department used to launch criminal proceedings against the assessee, .....

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proceedings under the Act. However, a wholesome rule will have to be adopted in matters of this nature where courts have taken the view that when the conclusions arrived at by the appellate authorities have relevance and bearing upon the conclusions to be reached in the case necessarily one authority will have to await the outcome of other authority. In the present case, there is no claim of quashing of the proceedings. When ultimately the result to come out of the proceedings before the appella .....

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ssment proceedings are complete by way of appeal or otherwise, the same would have been provided in Section 276CC itself. Therefore the contention of the appellant that no prosecution could be initiated till the culmination of assessment proceedings, especially in a case where the appellant had not filed the return as per Section 139(1) of the Act or following the notices issued under Section 142 or 148 does not arise. In Pradip Burman V. Income Tax Officer - 2015 (12) TMI 202 - DELHI HIGH COURT .....

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rosecution can be initiated against a person who is above the age of 70 years which has been confirmed in Arun Kumar Bhatia V. Vijaya Kumar - Criminal Revision Petition No. 36/2011, dated 02.11.2011; Since the petitioner has challenged the assessment order in appeal and the same is pending for adjudication, the petitioner cannot be prosecuted in the criminal complaint filed by the Department; The Department on the other hand contended the following: The petitioner concealed his income and did no .....

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petitioner agreed to deposit the income tax on account of the balance existed in the foreign bank account in his name, vide his letter dated 03.10.2011; Vide letter dated 07.10.2011, the petitioner again offered to deposit income tax on the undisclosed deposits made by him in the foreign bank account; The petitioner vide his letter dated 14.10.2011 admitted that the amount lying in the foreign bank were about US$40000 and US$32,12,000 in the financial year 2005- 06 and 2006 - 07; The petitioner .....

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of the petitioner is 63 only; At the time of filing complaint the petitioner had not filed any appeal in respect of the assessment order; The petitioner has filed the appeal as an afterthought with a view to thwart the criminal proceedings pending against him; Even if the appeal has been filed only to a limited extent of addition in respect of the complaint qua the exchange rate of foreign currency; Even pendency of the appeal is no ground for stay of the proceedings if the same has no bearing .....

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