Petitioner failed in complying with statutory requirements under sections 139(1), 148 and 153A for relevant assessment years. Petitioner was issued show cause notice for prosecution under section 276CC for concealing his true income by not filing return and on failure to pay advance tax. Consequently, a complaint was filed stating that petitioner committed offences under sections 276CC and 276.  Petitioner made an application for  quashing the  complaint on ground that Tribunal declared assessment orders as null and void and, thus, prosecution of criminal cases would not be sustainable. Court held that  adjudicating proceedings would not be binding on proceedings for criminal prosecution and both proceedings could be launched simultaneously. Where Tribunal in adjudicating proceedings disposed appeals merely on ground of limitations and merits raised in complaint with regard to non-filing of return of income, non-payment of advance tax, non-payment of tax demanded, suppression of true and correct income were not considered, criminal prosecution initiated against petitioner could not be quashed.  (AY.  2002-03 to 2006-07)