https://www.taxtmi.com/caselaws?id=466407 Application invoked inherent jurisdiction under section 482 to seek discontinuance of prosecution on account of the assessee's advanced age under a CBDT circular providing for dropping proceedings against persons over seventy. The court directed a factual enquiry by the Special Chief Judicial Magistrate into whether the accused is above seventy because that finding determines application of the administrative instruction; no observation was made on merits. Consequentially, the matter was remanded for determination of age and for the magistrate to pass orders in accordance with the CBDT circular, and the section 482 application was disposed of. 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 Application invoked inherent jurisdiction under section 482 to seek discontinuance of prosecution on account of the assessee's advanced age under a CBDT circular providing for dropping proceedings against persons over seventy. The court directed a factual enquiry by the Special Chief Judicial Magistrate into whether the accused is above seventy because that finding determines application of the administrative instruction; no observation was made on merits. Consequentially, the matter was remanded for determination of age and for the magistrate to pass orders in accordance with the CBDT circular, and the section 482 application was disposed of. Case-Laws Indian Laws Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466407