https://www.taxtmi.com/caselaws?id=20384 The court allowed the petition challenging the dismissal of the discharge prayer due to delay in filing proceedings. It held that the applicants' right to a speedy trial under Article 21 was violated by the significant delay of almost ten years. The court emphasized the need for the Department to follow principles of natural justice, including issuing a show-cause notice before initiating criminal proceedings. The court quashed the proceedings before the Magistrate, directing the Commissioner to consider fresh proceedings only after affording the applicants an opportunity to be heard and issuing a show-cause notice. en-us Fri, 07 Jan 1994 00:00:00 +0530 Fri, 13 Nov 2009 16:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20384 The court allowed the petition challenging the dismissal of the discharge prayer due to delay in filing proceedings. It held that the applicants' right to a speedy trial under Article 21 was violated by the significant delay of almost ten years. The court emphasized the need for the Department to follow principles of natural justice, including issuing a show-cause notice before initiating criminal proceedings. The court quashed the proceedings before the Magistrate, directing the Commissioner to consider fresh proceedings only after affording the applicants an opportunity to be heard and issuing a show-cause notice. Case-Laws Income Tax Fri, 07 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20384