2001 (2) TMI 12

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..... ranted an interim order staying the proceedings in the criminal cases filed before the learned Magistrate - High Court is justified in granting the interim order it did and we do not think that such an interim order calls for interference - Special Leave Petition (Crl.) 2430 of 2000, Special Leave Petition (Crl.) 2995 of 2000, Special Leave Petition (Crl.) 3141 of 2000 - - - Dated:- 27-2-2001 - .....

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..... thorities in the income-tax proceedings would be relevant to the criminal prosecution instituted against the respondents. The learned Magistrate, after examining the position in law as to whether the findings of the appellate authorities are relevant for the purpose of the criminal proceedings and to avoid conflicting decisions of the criminal court and the appellate. authorities felt that it woul .....

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..... igh Court and of this court, issued rule in the matter and granted an interim order staying the proceedings in the criminal cases filed before the learned Magistrate. It is against this order that these special leave petitions have been filed. The prosecution in criminal law and proceedings arising under the Act are undoubtedly independent proceedings, and, therefore, there is no impediment in l .....

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..... etition was filed before the Magistrate to drop the criminal proceedings and thereafter an application was filed before the High Court under section 482 of the Criminal Procedure Code to quash those criminal proceedings. This court held that the whole question is whether the appellant made a false statement regarding the income which according to the assessing authority has escaped assessment and .....

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..... not proper. 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 appellate authorities would have a definite bearing on the cases alleged against the respondents, we find that the High Court is justified in granting the interim order it did and we do not think that such an interim order calls for interference .....

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