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2002 (11) TMI 85 - MADHYA PRADESH HIGH COURTOffence punishable under sections 276C, 277/278B - Wilful Attempt To Evade Tax - False Verification - As per the statement of the Income-tax Officer, Mr. Kulkarni (PW-1), in paras. 19 and 28 he has deposed that in exhibit P 18, the facts were not written on the basis of which offence was made out. It was also not written which partner was responsible for the offence, only the names of all partners are mentioned. It was not mentioned in exhibit P18 which record is sent to the Commissioner and under the signature of the Commissioner, no seal was affixed. Law is very clear that all partners would not be held responsible for filing false and incorrect return for evasion of tax but only that partner will be responsible who is in charge of and responsible for the work of the firm. In the present case, return of the firm and the verification were signed by applicant No. 2, Mohanlal. There is no allegation that all partners were in charge of and responsible for the working of the firm. Therefore, prosecution of all partners was also illegal in this regard.
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