Judgment : 1. This petition is filed with a prayer to issue a writ of certiorari in respect to the proceedings in C.C. 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 C.C.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 and 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 Dalai & Anr. (248 ITR 830: AIR 2001 SC 1096). The Apex Court held that: "The prosecution in criminal law and proceedings arising under the Income Tax Act, 1961, are undoubtedly independent proceedings and, therefore, there is no impediment in law for criminal proceedings to proceed even during the pendency of proceedings under the Act. However, a wholesome rule has to be adopted in matters where the Court takes the view that the conclusions arrived at by the appellate authorities under the Act have a relevance and bearing upon the conclusions to be reached by the Criminal Court. In such a case the Criminal Court will have necessarily to await the outcome of the appellate authority under the Act." So this decision will answer the question raised in the Writ Petition. So far as this case is concerned in the light of the enunciated principles laid down, since the decision of the appellate authority has a direct impact on the criminal prosecution, it is just and desirable that the criminal proceedings are kept pending till a final decision is taken in the matters pending before the appropriate forum like Ext. P3. So the W.P. (C). is allowed to that extent.