Sec. 276C of Income Tax act, 1961—Offences & Prosecution - The petitioners are the accused in the case C.C.No.65/2015 which is based on the complaint filed against them by the Asstt. CIT alleging that they had made wilful attempt to evade tax and that they have committed the offence punishable under Section 276C(1) of the Act, 1961. The plea of the petitioners is that they have filed appeal before the statutory authority challenging the assessment of tax and that the decision in the appeal has got bearing on the prosecution against them and therefore, the criminal proceedings pending against them may be kept in abeyance till the disposal of the aforesaid appeal. The Supreme Court in CIT v. Bhupen Champak Lal Dalal:AIR 2001 SC 1096, held that ”bearing upon the conclusions to be reached in the case necessarily one authority will have to await the outcome of the other authority“. Thus, the petition of the assessee allowed directing to keep in abeyance all further proceedings against the petitioners in the case C.C.No.65/2015 till the disposal of I.T.A.No.28/R- 1/CIT(A)-II/15-16 filed by them before the CIT(A),Kochi. - BEAVER ESTATES PVT. LTD. V/s ASSTT. CIT - [2020] 425 ITR 099 (KER)