Pending Income Tax Re-assessment Proceedings not a Bar to Institution of Criminal Prosecution: Delhi HC Sustains Complaints

The Delhi High Court held that pending reassessment proceedings under the Income-Tax Act do not preclude the initiation of criminal prosecution under fraud or concealment charges. The court affirmed that parallel civil and criminal tracks can proceed, ensuring accountability for tax evasion without procedural delay. The ruling preserves prosecutorial scope in serious tax misconduct and clarifies separation of civil reassessment and criminal proceedings. (Word count: ~101)