S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Search and seizure-Jewellery found during search-Revision order-Pendency of assessment proceedings-Pendency of adjudication proceeding is not a bar on prosecution-Petition to quash the prosecution is dismissed. [S. 132, 153C, 263, 271(1)(c), 276C(1), 277, Art. 226]
R. Revathy(2024)470 ITR 69 (Mad) (HC)