NANDAKUMAR Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) This petition is filed with a prayer to issue a writ of certiorari in respect to the proceedings in CC 11/2008 and issue a writ of mandamus or a direction of similar nature to the Additional Chief Judicial Magistrate Court to keep all further proceedings in CC 11/2008 in abeyance, waiting for a final decision in Ext. P3 Appeal. The grievance of the petitioner is the subject matter of this case is pending adjudication before the appropriate authority under the Income Tax Act. The outcome of the said proceedings will have direct impact in Criminal prosecution that is pending against the present petitioner. This matter has been considered by the Apex Court in the decision reported in Commissioner of Income Tax v. Bhupen Champak Lal Dalal and Another, 2001 KHC 1059 : 248 ITR 830 : 2001 (3) SCC 459 : AIR 2001 SC 1096 : 2001 SCC (Cri) 544 : 2001 (116) Taxman 746. The Apex Court held that: