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2005 (3) TMI 80 - HC - Income TaxConviction u/s 276B - Failure to deposit the amount of tax deducted at source within the period prescribed - First Additional Sessions Judge vide impugned judgment allowed the appeal of the co-accused and acquitted them, however, dismissed the appeal filed by the applicant and confirmed the sentence imposed on him - Hence, this revision has been preferred by the applicant - default pertains to the AY 1985-86 and the prosecution was launched in the year 1987 and the matter is pending since 1999 in this court only. The applicant is said to be above 62 years of age at the time of filing of this revision and presently he is said to be of about 70 years of age. Looking to the surrounding circumstances of the case, I do not find it proper to remit the case - Hence, this revision is allowed to the extent of quashing the conviction of the applicant under section 276B of the Income-tax Act and he is acquitted of the charge under section 276B of the Income-tax Act. His bail bonds are discharged.
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