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TMI Blog2002 (10) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... same on March 30, 1990, without any delay and as such, the prosecution cannot be maintained. - At this stage, the counsel for the petitioner would submit that the petitioner is an aged man and man of sick. Under those circumstances, the petitioner is at liberty to file an application to dispense with his appearance before the trial court. - It is also contended by counsel for the petitioner that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner in these applications is that there is no delay in the filing of the returns and as soon as he was served with notice under section 148 of the Income-tax Act, 1961, on March 21, 1990, he immediately filed the same on March 30, 1990, without any delay and as such, the prosecution cannot be maintained. Mr. Ramaswamy, learned income-tax counsel appearing for the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing the very same point inclusive of the point with reference to the notice under section 148(1). As correctly pointed out by Mr. Ramaswamy, it is stated in paragraph 11 of the complaint that the prosecution was not in respect of the non-compliance of section 148(1) notice but in respect of the fact that the accused wilfully failed to furnish in due time the return of income which he is require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs, all ended in his favour. This submission, in my view, does not merit acceptance because the result of the penalty proceedings and interest proceedings would not cause any impact on the prosecution, as laid down in Universal Supply Corporation v. State of Rajasthan [1994] 206 ITR 222 (Raj), and especially when the prosecution alleges that returns have been filed only after long delay of 123 mon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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