Law:

Section:

Section 278B, read with section 276C, of the Income-tax Act, 1961 - Offence and prosecution - By companies - Assessment year 1975-76 - Whether, where return was filed on behalf of firm by deceased partner and it was no where alleged that any of other partners, accused or petitioners, were in any way in charge of, and responsible to, firm for conduct of its business at time of alleged offence under section 276C, complaint could not be sustained against any of accused or petitioners, except firm - Held, yes FACTS The petitioners were being prosecuted for an offence under section 276C as a result of a complaint filed by the ITO. On writ: HELD It was the conceded position that the return was filed on behalf of the firm, by the deceased partner. It was nowhere alleged that any of the others, partners, accused or the petitioners, were in any way in charge of and responsible to the firm for the conduct of its business at the time of the alleged offence. Therefore, the impugned complaint could not be sustained, except against the firm, nor could the proceedings pending in the Court of the Chief Judicial Magistrate, be continued against any of the accused or the petitioner except the said firm. Note : The decision was partly in favour of the assessee and partly in favour of Revenue. J.S. Chahal for the Petitioner. Ashok Bhan and Ajai Mittal for the Respondent. ORDER I.S. Tiwana, J.-These two Criminal Miscellaneous Nos. 1129-M and 1253-M of 1987, Smt. Sudarsh Ahluwalia v. ITO and Smt.…

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