2007 (2) TMI 189

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..... ces, Patna, in Compliant Case No. 395(C)/99 by which he has issued processes against the petitioners and others for facing trial for the offences punishable under sections 276C, 277 and 278 of the Income-tax Act, 1961 (in short as the Act). It is said that petitioner No.1 is a partnership firm of which petitioner No.2 Sri Sarad Kumar is one of the partners. Petitioner No.3 is an accountant of th .....

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..... claimed by the firm in their return of income filed earlier were never made and that wrong claim of expenses in the return was made on the basis of bogus purchases. It is alleged that the petitioners on the basis of the aforesaid facts have committed offences punishable under sections 276C, 277 and 278 of the Income-tax Act. The sanction of opposite party No.1 has also been obtained. Thereafter a .....

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..... his court finds that the pendency of assessment, appeal or other proceedings under the Income-tax Act by itself does not preclude the Department from launching a prosecution. The criminal court in an appropriate case however, may stay the proceedings in view of such pendency where the court takes a view that the conclusion arrived at by the appellate authority under the Act would have relevance up .....

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