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