https://www.taxtmi.com/caselaws?id=466407 The HC remanded the matter for a limited inquiry into the assessee's age, because entitlement to the CBDT circular depended on whether he was above 70 years. The respondent did not dispute the existence of the circular providing for dropping of prosecution in such cases, but the factual question of age required verification. The trial court was directed to ascertain the age and then pass a fresh order in accordance with the circular, without entering into the merits beyond that issue. en-us Mon, 09 Jan 2017 00:00:00 +0530 Fri, 06 Feb 2026 10:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466407 The HC remanded the matter for a limited inquiry into the assessee's age, because entitlement to the CBDT circular depended on whether he was above 70 years. The respondent did not dispute the existence of the circular providing for dropping of prosecution in such cases, but the factual question of age required verification. The trial court was directed to ascertain the age and then pass a fresh order in accordance with the circular, without entering into the merits beyond that issue. Case-Laws Indian Laws Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466407