https://www.taxtmi.com/caselaws?id=20321 Prosecution under the Income-tax Act for alleged incorrect distribution of firm income was considered unsustainable where the partnership deed was produced, the profit allocation did not indicate concealment, and no tax advantage was shown. The Court treated the long, unexplained delay in framing charges and conducting the trial as material, noting that the accused could not be kept under prosecution indefinitely when the delay was not attributable to them. It emphasised that speedy and fair trial within a reasonable time forms part of criminal justice protection, and continued proceedings in these circumstances were contrary to the interest of justice. The proceedings were dropped and the miscellaneous petitions were allowed. en-us Tue, 08 Feb 1994 00:00:00 +0530 Fri, 13 Nov 2009 12:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20321 Prosecution under the Income-tax Act for alleged incorrect distribution of firm income was considered unsustainable where the partnership deed was produced, the profit allocation did not indicate concealment, and no tax advantage was shown. The Court treated the long, unexplained delay in framing charges and conducting the trial as material, noting that the accused could not be kept under prosecution indefinitely when the delay was not attributable to them. It emphasised that speedy and fair trial within a reasonable time forms part of criminal justice protection, and continued proceedings in these circumstances were contrary to the interest of justice. The proceedings were dropped and the miscellaneous petitions were allowed. Case-Laws Income Tax Tue, 08 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20321