P. JAYAPPAN vs S.K. PERUMAL, FIRST INCOME-TAX OFFICER, TUTICORIN

The Supreme Court held that the pendency of reassessment proceedings under the Income Tax Act, 1961 does not bar the initiation of criminal proceedings under Sections 276C and 277 of the Act. The Court clarified that the expectation of a favorable outcome in reassessment does not constitute grounds for quashing criminal proceedings, as the criminal court must independently assess the evidence. The petition for special leave was dismissed, affirming that the prosecution was not an abuse of process of court.