1990 (5) TMI 33 - HC - Income Tax

Summary

The petition to quash prosecution for offences under sections 193 and 196, IPC, and sections 276C and 277 of the Income Tax Act is dismissed by the High Court of Madras. The Supreme Court has ruled that criminal prosecution cannot be quashed solely because tax proceedings are pending. The court cannot direct the Magistrate to postpone judgment until departmental proceedings are over. The petitioner can make such a request after the trial, and the Magistrate will handle it according to the law. (Case citation: 1990 (5) TMI 33 - MADRAS High Court)