TMI Blog2019 (9) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... onal appearance before the trial Court - age of the petitioner is 70 years - Section 362 of Cr.P.C. - HC refused to interfere - The issue involved is, Whether prosecution can be launched where penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Learned counsel for the petitioner relies on Section 279 (1A) of the Income Tax Act and the decision of the Supreme Court in Prem Das Vs. Income Tax Officer reported in 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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