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2004 (1) TMI 50 - HC - Income TaxOrder of acquittal of the charge under sections 276C, 277 and 278B – one of the partners had wilfully filed wrong return - where an offence is committed by the company, then every person who at the time the offence was committed, was in charge of, and was responsible to the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly. – Partner, being the managing director and also the person who had verified the false statement contained in the return, is liable along with the company
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