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1954 (11) TMI 1 - SUPREME COURTWhether P.B. Deshmukh was not liable for the act of his agent and could not be prosecuted for the false statement in the return under section 52 of the Income-tax Act? Held that:- Whether his liability arose under section 51 for failure to furnish the return as required by section 51(c) or for making a false statement in the return as contemplated by section 52, it made no difference to the authority of the Assistant Commissioner to permit the composition of the offence under section 53. That section covers both the offences under sections 51 and 52. There can be no doubt therefore that P. B. Deshmukh could be prosecuted either under section 51(c) or section 52 and even if he had been prosecuted by the Income-tax authorities under section 52 only, there was nothing to prevent the Court from altering the charge to one under section 51(c) if it thought fit. Appeal dismissed.
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