Dismissing the writ petition to quash the continuation of prosecution proceedings, the Court held that pending application before Settlement Commission does not bar criminal prosecution.
Angels Immigration And Educational Consultants Pvt. Ltd. v. UOI (2020) 429 ITR 1 / ( 2021) 199 DTR 78/ 319 CTR 435 (P&H)(HC)
S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Application pending before Settlement Commission-Does not Bar Criminal Prosecution. [S. 245C, 245D, 276C, 277, Indian Penal Code, 1860, S. 417]