JUDGMENT

Rajendra Babu, J.-Twelve cases were lodged against the respondents under the Income Tax Act, 1961 [hereinafter referred to as the Act ] before the Metropolitan Magistrate for offences punishable under the Act. In relation to the assessments arising under the Act, appeals had been preferred either before the Commissioner of Income Tax [Appeals] or the Income Tax Appellate Tribunal [hereinafter referred to as the Tribunal ]. On the basis that the appeals were pending the respondents filed applications for stay of the proceedings arising before the criminal court. Several decisions were cited before the court to support the contention that the decision of the appellate authorities in the income tax proceedings would be relevant to the criminal prosecution instituted against the respondents. The learned Magistrate, after examining the position in law as to whether the findings of the appellate authorities are relevant for the purpose of the criminal proceedings and to avoid conflicting decisions of the criminal court and the appellate authorities, felt that it would be appropriate to grant an interim order of the following nature:

"ORDER

The work of recording evidence shall