TMI Blog1989 (3) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... tion has been challenged. In the alternative, it is urged that since a reference is pending in this court, the action of the Commissioner is arbitrary. Reliance has also been placed on sub-clause (i) of clause 8 of the circular issued by the Government of India that as per the Board's existing guidelines, no proceedings be initiated against the assessee if he was aged seventy years and above. Ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, if possible, within three months from the date on which a copy of this order is produced. Till decision is given by the Special Chief Judicial Magistrate, the petitioner shall not be arrested provided he does not absent himself and co-operates with the Special Chief Judicial Magistrate in the disposal of the proceedings. Copy of this order may be given to learned counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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