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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
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 .
4. When the matter was taken up for consideration today, it has been submitted by the learned counsel representing the petitioners and the learned Standing Counsel for the Income Tax Department that the assessments related to all these cases are now pending consideration of either the Commissioner of Income Tax (Appeals) or the Income Tax Appellate Tribunal. Accordingly, it is argued by the learned counsel for the petitioners that the Trial court is not expected to proceed with the prosecutions pending the decision of the aforesaid authorities on the challenge against the respective assessments made by the Income Tax Department.
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