Failure to file return of income   prosecution  was launched.  The made an application before the Competent Court to quash the proceedings on the ground that   delay in filing of return  was on account of his ill health  and  was not wilful intentional.  Special Judge rejected the application. On appeal to High Court, high Court allowed the petition and order of Special Judge  rejecting discharge application is quashed.  (AY. 2009-10)