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    <title>2001 (2) TMI 60 - MADRAS High Court</title>
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    <description>Speedy-trial protection under Article 21 does not justify quashing Income-tax Act prosecutions where delay is substantially attributable to the accused. Repeated absence, resistance to trial progress, and other dilatory conduct defeat a claim that the prosecution caused inordinate delay. Tax-offence prosecutions also fall outside the protective time-limit directions developed in the Common Cause line of criminal-delay decisions, particularly where the accused wholly or partly caused the delay. Criminal proceedings may therefore continue despite prolonged trial duration when the accused&#039;s conduct materially contributed to it.</description>
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      <title>2001 (2) TMI 60 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=13982</link>
      <description>Speedy-trial protection under Article 21 does not justify quashing Income-tax Act prosecutions where delay is substantially attributable to the accused. Repeated absence, resistance to trial progress, and other dilatory conduct defeat a claim that the prosecution caused inordinate delay. Tax-offence prosecutions also fall outside the protective time-limit directions developed in the Common Cause line of criminal-delay decisions, particularly where the accused wholly or partly caused the delay. Criminal proceedings may therefore continue despite prolonged trial duration when the accused&#039;s conduct materially contributed to it.</description>
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