9911796707
TMI Blog1993 (9) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid case was instituted on the allegations, inter alia, that (a) the accused persons have wilfully attempted to evade payment of tax, penalty or interest chargeable or imposable under the Income-tax Act, 1961 (in short, "the Act"), by suppressing and/or concealing their assessable income, thereby rendering them liable to be prosecuted under section 276C of the Act, and (b) the accused persons made false statements during verification by knowingly delivering statements and/or accounts which are false, thereby committing an offence under section 277 of the Act. After appearance in court, the accused persons filed an application to defer hearing of the case till disposal of the appeal filed before the Commissioner of Income-tax (Appeals), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may direct the proceeding to be dropped in the light of an order passed under the Act. In a given case, the conviction recorded by a subordinate court can be set aside in the light of the judgment of the appellate authority where the order forming the basis of prosecution is completely nullified by the order of the appellate court. In a given case, even if prosecution is initiated, the court may decide not to proceed in the light of a finding favourable to the assessee recorded by an authority under the Act subsequent to the launching of the prosecution. The plea that prosecution cannot be launched and/or the proceeding cannot be initiated under sections 276C and 277 of the Act as long as some proceeding under the Act in which there is a ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g it necessary for a criminal court to adjourn or postpone the hearing of a case before it indefinitely or for an unduly long period only because some proceeding which may have some bearing on it is pending elsewhere. Coming to the facts of the present case, we find that Appeal No. 30 of 1990-91 is pending before opposite party No. 2. The complaint was filed on March 27, 1991. The appeal appears to have been filed earlier. The learned Additional Chief judicial Magistrate has not recorded any finding whether the result of the appeal would have any effect on a criminal proceeding or not. It is stated by learned counsel for the Revenue that the appeal can be disposed of by opposite party No. 2 within a short time if the appellants before opp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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