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IN THE HIGH COURT OF KERALA AT ERNAKULAM
G.GIRISH, J
ELTON TECHNOLOGIES PVT.LTD – Appellant
Versus
UNION OF INDIA – Respondent
| Table of Content |
|---|
| 1. identifying appellants and nature of prosecutions (Para 1 , 2 , 3) |
| 2. recognition of the interdependence of criminal and tax proceedings (Para 4 , 5 , 6) |
| 3. mandating trial court to await appellate decisions (Para 7) |
O R D E R
The criminal prosecutions launched against the petitioners under Section 279 (1) of the Income Tax Act , 1961 (hereafter referred to as ‘the I.T Act’ ) before the Additional Chief Judicial Magistrate Court (Economic Offences) by the Deputy Commissioner and Assistant Commissioner of Income Tax, Kochi, are under challenge in these petitions filed under Section 482 Cr.P.C by the accused in those cases.
2. Crl.M.C Nos.5407/2014, 5485/2014, 559/2021, 560/2021 and 561/2021 relate to the cases numbered as C.C No.889/2014, C.C No.947/2014, C.C No.995/2014, C.C No.996/2014 and C.C No.915/2014 respectively. The offences alleged in the aforesaid cases are under Section 276CC of the Income Tax Act .
3. Crl.M.C Nos.576/2021, 585/2021, 587/2021 and 591/2021 relate to the cases numbered as C.C No.68/2015, C.C No.67/2015, C.C No.66/2015 and C.C No.65/2015 respectively. The offences alleged in the aforesaid cases are under Section 276 (C)(1) of the Income Tax Act
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