S. 276(C)(1) During pendency of stay application criminal prosecution should not be launched

Ramchandran Ananthan Pothi Vs UOI and Ors. (Bombay High Court)

In the event, the petitioner seeks a stay of the order passed by the Assessment Officer by making a stay application, then, during the pendency of such application, the criminal prosecution Section 276(C)(1) of the Income  Tax Act 1961 should not be launched and, if it has been already launched, the same shall not proceed.

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