https://www.taxtmi.com/caselaws?id=24091 No final adjudication was made on the constitutional challenge to Section 279 of the Income-tax Act or on the objection to initiation of prosecution during the pending reference. The Magistrate was directed to first examine the factual issue of whether the assessee was above 70 years of age, with liberty to lead evidence. If that fact is established, the prosecution is to be dropped. Interim protection against arrest was granted, subject to the assessee's cooperation in the proceedings. en-us Fri, 17 Mar 1989 00:00:00 +0530 Sat, 16 Jan 2010 16:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24091 No final adjudication was made on the constitutional challenge to Section 279 of the Income-tax Act or on the objection to initiation of prosecution during the pending reference. The Magistrate was directed to first examine the factual issue of whether the assessee was above 70 years of age, with liberty to lead evidence. If that fact is established, the prosecution is to be dropped. Interim protection against arrest was granted, subject to the assessee's cooperation in the proceedings. Case-Laws Income Tax Fri, 17 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24091