Adjudication proceedings and criminal prosecution are independent of each other

are independent of each other

 R.  Revathi vs ACIT, 08 November 2023

 Madras High Court

 Adjudication proceedings and criminal prosecution are independent of each other and the pendency of any adjudication proceeding does not prevent the prosecution from proceeding.  This order was given by the Hon'ble Supreme Court of India in the judgment given in (2011) 3 SCC 437 in the case of Radheshyam Kejriwal Vs. State of West Bengal and Others