Income Tax Act | Criminal Complaint For Tax Evasion Filed During Pendency Of Reassessment Proceedings Not Premature: Delhi High Court

The Delhi High Court has ruled that a "criminal complaint for tax evasion filed during the pendency of reassessment proceedings is not premature." The court's decision clarifies a key aspect of criminal law. The ruling reinforces the principle that a criminal case can be filed against a person even if a civil case is pending.