Supreme Court · 2001 INSC 124 · Decided 27 February 2001
Commissioner of Income Tax, Mumbai v. Bhupen Champak Lal Dalal and ANR. ETC.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 124 · [2001] 2 S.C.R. 178
- Case number
- SPECIAL LEAVE PETITION (CRIMINAL) No. 2430/2000
- Decided
- 27 February 2001
- Bench
- S. RAJENDRA BABU, S.N. PHUKAN (2-judge bench)
- Case type
- Criminal
- Acts & sections cited
- CrPC Section 482; Income Tax Act
Headnote
Code of Criminal Pmcedure, 1973-Section 151-Stay of pmceed- ings-Appeals regarding assessment of income pending before the Income-Tax Tribunal-Pmceedings in criminal cases also pending-Held, when the find- c ings of the appellate authorities are relevant to the criminal pmceedings pending, the Criminal cases were filed against the respondents for the offences punishable under the Income-Tax Act, 1961. Appeal regarding assessment D were also filed before the Income-tax Appellate Tribunal. Respondent filed application for stay of proceedings before the criminal court. Metropolitan
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