Income Tax Prosecution can be launched if Assessee aged below 70 years at the time of commission of offence

While hearing an appeal filed by Dabur India Ltd Promoter Pradip Burman in Black Money case related to undisclosed Bank Account maintained Outside India, Delhi High Court held that prosecution can be launched against him as  at the time of commission of alleged offence, the petitioner Pradip Burman has not reached to the age of 70 years, although, the complaint in question was filed against him when he attained the age of 70 years.  Pradip Burman cannot be given benefit of Instruction No.5051/1991 dated 07.02.1991. High Court further held that pendency of appe

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