1990 (5) TMI 33

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..... prosecution for offences under sections 193 and 196, IPC, and sections 276C and 277 of the Income tax Act quashed. Reliance is placed upon the judgment of the Supreme Court in P. Jayappan v. S. K. Perumal, First ITO [1984] 149 ITR 696. The above decision, far from supporting the petitioner, would indicate the principles the Supreme Court has laid down in matters such as this. The Supreme Court has .....

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..... e not to pronounce the judgment till the departmental proceedings are over.The decisions make it clear that this direction cannot be given by this court at this stage. If, after the conclusion of the trial and before the pronouncement of the judgment, the petitioner feels that he should make such a request to the trial court, he is free to do so and the learned Magistrate will deal with this reque .....

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