PRADIP BURMAN Vs. INCOME TAX OFFICE

JUDGEMENT

(1.) Crl.M.C. 2467/2015

(2.) Vide the aforesaid application, the petitioner sought staying of the criminal proceedings against him on the ground that against the Assessment Order ('AO'), the petitioner had already filed an appeal, which is pending for adjudication.

(3.) Mr. Ganesh, learned senior counsel appearing on behalf of the petitioner argued that the complaint case filed by the respondent/Income Tax Department is liable to be quashed on the ground that at the time of filing of the criminal complaint, the petitioner had attained the age of 70 years, thus, no prosecution can be initiated against him.