P. Jayappan vs S.K. Perumal, Income Tax Officer

Authority: Supreme Court Date: 1984-08-17 AY: 1977-78 Section: 271(1)(c), 276C, 279, 273A Acts: Income Tax Act 1961, Indian Penal Code 1860, Code of Criminal Procedure 1973, Constitution of India Result: Revenue Citation: (1984) 42 CTR (SC) 180 : (1984) 149 ITR 696 (SC) Justices: O. Chinnappa Reddy, A.P. Sen & E.S. Venkataramiah, JJ. Appeal No: Special Leave Petn. (Crl.) No. 1923 of 1984
Whether prosecutions for offences under sections 276C and 277 of the Income Tax Act and sections 193 and 196 of the IPC can be instituted while reassessment proceedings are pending --- Held No, such prosecutions are maintainable and not premature.

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