Pendency of Income Tax adjudication proceeding is not bar to proceed with prosecution

R.Revathy Vs ACIT (Madras High Court)

Introduction: The Madras High Court, in the case of R. Revathy vs ACIT, addressed the issue of whether the pendency of income tax adjudication proceedings is a bar to initiating prosecution. The petitioner sought to quash a complaint under Sections 276C(1) & 277 of the Income Tax Act, relating to the assessment year 2012-2013. This analysis delves into the judgment, considering legal principles and implications.

Background:

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