Age-based prosecution relief requires verification before applying the CBDT circular and passing a fresh order.

The HC remanded the matter for a limited inquiry into the assessee's age, because entitlement to the CBDT circular depended on whether he was above 70 years. The respondent did not dispute the existence of the circular providing for dropping of prosecution in such cases, but the factual question of age required verification. The trial court was directed to ascertain the age and then pass a fresh order in accordance with the circular, without entering into the merits beyond that issue.

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Issues: Whether the matter should be remanded for inquiry into the applicant assessee's age and for decision in accordance with the CBDT circular applicable to assessees above 70 years of age.

Analysis: The applicant asserted that he was above 70 years of age, and the respondent did not dispute the existence of a CBDT circular providing for dropping of prosecution in such cases. As the factual question of age required verification, the Court declined to enter into the merits and considered it appropriate to send the matter back to the trial court for a limited inquiry on that aspect. The remand was directed only for ascertainment of age and consequential action under the circular.

Conclusion: The matter was remanded for verification of the applicant's age and for a fresh order in accordance with the CBDT circular.

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