Case Law Details
Case Name : Pr. Commissioner of Income Tax Vs Income Tax Appellate Tribunal (Punjab & Haryana HIgh Court at Chandigarh)
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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How to read this article-: This article is structured under following headings
Background-: ITAT’s power to stay prosecution proceedings
Why this article-: Whether ITAT has power to stay prosecution proceeding
Conclusion-: No
Points considered for forming conclusion-: As the name suggests, the basis on which the conclusion is formed.
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There is another aspect of this case, as the prosecution will travel to Supreme Court pending the decision of other proceedings. The petitioners should go to the right forum and avoid these useless routes.