https://www.taxtmi.com/caselaws?id=11797 Criminal prosecution for alleged concealment of income under the Income-tax Act is not to be quashed merely because it was launched after assessment and appellate proceedings concluded. Delay by itself does not invalidate prosecution; the court must assess whether it is so inordinate, oppressive, unwarranted, or prejudicial that it infringes the right to speedy trial under Article 21. Applying that standard, the High Court found that some delay was inevitable given the pending appellate process, the post-finalisation delay was only about one and a half years, and no special prejudice was shown. The petition was dismissed. en-us Fri, 14 Mar 2003 00:00:00 +0530 Tue, 09 Feb 2010 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11797 Criminal prosecution for alleged concealment of income under the Income-tax Act is not to be quashed merely because it was launched after assessment and appellate proceedings concluded. Delay by itself does not invalidate prosecution; the court must assess whether it is so inordinate, oppressive, unwarranted, or prejudicial that it infringes the right to speedy trial under Article 21. Applying that standard, the High Court found that some delay was inevitable given the pending appellate process, the post-finalisation delay was only about one and a half years, and no special prejudice was shown. The petition was dismissed. Case-Laws Income Tax Fri, 14 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11797