Law:

Section:

section 277 of the Income-tax Act, 1961, read with sections 467, 468 and 471, of the Indian penal code - Offences and prosecutions - False statement in verification - Petitioners were partners among others of one firm - For relevant assessment year, return filed on behalf of firm was verified and signed by a partner other than petitioners - All supporting materials along with return was filed by that partner -petitioners were sought to be prosecuted by trial court under section 277 read with sections 467, 468 and 471 of the Indian penal code for filing return with a false verification - Petitioners submitted that it was nowhere been alleged by ITO that any of them was either in charge of or was responsible to firm for conduct of its business - Whether aforesaid proceedings against petitioners were to be quashed - Held, yes Facts The petitioners were partners among others of one firm. For the relevant assessment year, return filed was verified and signed by one of the part- ners other than petitioner-partners. All the supporting materials, i.e., the accounts, etc., along with the return was filed by that partner. On the complaint of the ITO, the petitioners were sought to be prosecuted by the trial Court under section 277, read with sections 467, 468 and 471, of the Indian Penal Code for filing a return on behalf of the firm with a false verification or at least knowing it to be false. On petition, tinder section 482 of the Code of Criminal Procedure, the petitioners prayed for quashing of the aforesaid proceedings on the ground that it was nowhere been alleged by the ITO in his complaint that any of the petitioners was either in charge of or was responsible to the firm for the conduct of its business and in the absence of the same, they could not be proceeded against for the offence under section 277. Held For an offence under section 277 only that person who actually makes a statement or verifies the return filed under the Act is liable to be prosecuted, if it can be shown that the said statement or the verification was false to his knowledge or he believed it to be false or did not believe it to be true. In the light of this, in the instant case, it was…

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