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Income Tax

Circular restricting prosecution after age of 70 years doesn’t permit escape route for wrong dead

Case Law Details

Case Name
Rajinder Kumar Vs State (Delhi High Court)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2006-07
Advertisement Rajinder Kumar Vs State (Delhi High Court) Delhi High Court held that circular/ instruction no. 5051 dated 07.02.1991 states that prosecution normally be not initiated against a person who has attained the age of 70 years at the time of commission of offence. However, petitioner cannot be permitted to take benefit of Circular/ Instruction No. 5051 dated 07.02.1991 to find an escape route for the wrong committed by him. Facts- Income Tax Office has filed a complaint case under the provisions of section 276C (1)/ 276D and 277 of the Income Tax Act against the petitioner alleging...
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