https://www.taxtmi.com/caselaws?id=26742 Criminal prosecution under the Income-tax Act was held unsustainable where the complaint itself disclosed delay, included a prayer for condonation under Section 473 CrPC, and the Magistrate took cognizance without recording any consideration of limitation. The prolonged pendency and absence of evidence for years reinforced that the accused had been subjected to a criminal process without the foundational limitation issue being decided. On that basis, the cognizance order and the prosecution were set aside. en-us Fri, 24 Jan 1986 00:00:00 +0530 Mon, 08 Feb 2010 12:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26742 Criminal prosecution under the Income-tax Act was held unsustainable where the complaint itself disclosed delay, included a prayer for condonation under Section 473 CrPC, and the Magistrate took cognizance without recording any consideration of limitation. The prolonged pendency and absence of evidence for years reinforced that the accused had been subjected to a criminal process without the foundational limitation issue being decided. On that basis, the cognizance order and the prosecution were set aside. Case-Laws Income Tax Fri, 24 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26742