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of <h1>Rajasthan High Court Halts Prosecution for Late Tax Filing by Partnership Firm</h1> <h3>Anantari Joshi And Co. And Others Versus Commissioner of Income-Tax And Others.</h3> Anantari Joshi And Co. And Others Versus Commissioner of Income-Tax And Others. - [2004] 265 ITR 672 The High Court of Rajasthan allowed a special appeal against a judgment dismissing a writ petition regarding the late filing of income tax return by a partnership firm. The court ruled that prosecution for the offense cannot continue due to the omission of relevant provisions in the Income-tax Act, and quashed the complaints pending in the Court of Chief Judicial Magistrate.
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