Factual age determination governs continuation of prosecution, with evidence permitted and interim arrest protection subject to cooperation.

No final adjudication was made on the constitutional challenge to Section 279 of the Income-tax Act or on the objection to initiation of prosecution during the pending reference. The Magistrate was directed to first examine the factual issue of whether the assessee was above 70 years of age, with liberty to lead evidence. If that fact is established, the prosecution is to be dropped. Interim protection against arrest was granted, subject to the assessee's cooperation in the proceedings.

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Issues: Whether the challenge to the validity of Section 279 of the Income-tax Act, 1961, and the objection to initiation of prosecution during the pending reference were finally decided, and whether the factual plea that the assessee was above 70 years of age required determination before continuation of the proceedings.

Outcome: No final adjudication was made on the constitutional or legal challenge. The matter was directed to be examined first on the factual question of age by the Magistrate, with liberty to lead evidence, and the prosecution was to be dropped if the assessee was found to be above 70 years of age. Interim protection against arrest was granted subject to cooperation.

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