https://www.taxtmi.com/caselaws?id=7655 Inordinate and unexplained delay in penalty proceedings may justify quashing them as vexatious and an abuse of statutory power, even where no limitation period is prescribed. The court noted that prolonged pendency after the relevant assessment years had expired, coupled with the dissolution of the firm and no explanation for the delay, made the continuation of proceedings oppressive and unjustified. Applying the principle that stale proceedings should not be allowed to continue when their persistence becomes abusive, the penalty proceedings were quashed. en-us Tue, 16 Sep 1969 00:00:00 +0530 Tue, 17 Mar 2009 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7655 Inordinate and unexplained delay in penalty proceedings may justify quashing them as vexatious and an abuse of statutory power, even where no limitation period is prescribed. The court noted that prolonged pendency after the relevant assessment years had expired, coupled with the dissolution of the firm and no explanation for the delay, made the continuation of proceedings oppressive and unjustified. Applying the principle that stale proceedings should not be allowed to continue when their persistence becomes abusive, the penalty proceedings were quashed. Case-Laws Income Tax Tue, 16 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7655