9911796707
TMI Blog1994 (11) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... While passing the assessment order, the Income-tax Officer added Rs. 74,000 and Rs. 69,300 as unexplained income. The assessee filed an appeal before the Commissioner of Income-tax who allowed it partly. Being dissatisfied the assessee-applicant filed an appeal before the Income-tax Appellate Tribunal, Allahabad, where it is pending. On the basis of the additions made by the Income-tax Officer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pendency of the appeal, criminal prosecution could not be launched and if the Department has filed the complaint, proceedings in the complaint case should be stayed till the appeal is decided by the Tribunal. Learned counsel has not prayed for quashing of the criminal proceedings pending in the court of the Special C. J. M., Allahabad. Learned counsel has reproduced the orders passed by this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use the appeal is pending before the Tribunal. In the case before the Madras High Court, a prayer was made that a direction may be issued to the learned Magistrate not to pronounce judgment till the departmental proceedings are over. But this prayer was refused and it was held that such a direction cannot be given at the initial stage. The court further observed that if after the conclusion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Perumal, First ITO [1984] 149 ITR 696 (SC) was cited before a single Bench of this court in Criminal Miscellaneous Application No. 8578 of 1992--Sadaf Enterprises v. Union of India--and in that case the application under section 482, Criminal Procedure Code, was summarily dismissed. In view of the above discussion, both the applications filed under section 482, Criminal Procedure Code, are dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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