Mere Pendency of Appellate Proceedings is not relevant factor for Initiating Prosecution Proceedings u/s 276CC of Income Tax Act: Madras HC [Read Order]
The Court held that the mere pendency of appellate proceedings is not a relevant factor for initiating prosecution proceedings under section 276CC of the Income Tax Act, 1961
The Madras High Court has held that the mere pendency of appellate proceedings is not a relevant factor for initiating prosecution proceedings under section 276CC of the Income Tax Act, 1961. As the trial has already commenced the Court refused to interfere with the criminal proceedings which was initiated in the year 2017. Vinayagam Sabarisanthanakrishnan,…
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