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2002 (11) TMI 63 - HC - Income TaxOffences and Prosecution - Whether it was desirable to revive the prosecution with respect to an offence more than 20 years? - Whether the respondent was entitled to notice before the prosecution was launched? - in view of certain developments which have undertaken during the pendency of the appeal, we do not consider it appropriate to set aside the order of quashing of prosecution and thereby revive the same. In compliance with the direction of the learned single judge and in the absence of an interim order by the Division Bench, the learned trial court by order dated July 17, 1990, has disposed of the prosecution. We do not consider it desirable to revive the said prosecution with respect to an offence more than 20 years old more particularly when the Commissioner of Income-tax, Udaipur, by order dated November 15, 1995, has deleted the penalty imposed on the respondent-assessee-firm under section 271(1)(c)
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