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2011 (2) TMI 954 - HC - Income TaxSpecial Court of Economic Offences - Despite granting several indulgence, the accused persons did not produce the books of accounts, and on the contrary, the accused asked for the certified copies of trading and profit & loss account filed alongwith the original return on the ground that the original copy was misplaced - Held that:- Since in the petition there is no specific averment of commission of any of the offences by the petitioner nos. 2 to 4 they cannot be prosecuted is concerned, the court is of the opinion that this submission is simply required to be noticed for its rejection - Section 278B, makes it clear that onus lies on the Partners or Directors to prove that they are not responsible for any of the offence committed by a firm / company In the present case, allegation was made by the complainant that false return was filed clubbing the income of M/s Deepak Electricals with the income of petitioner no. 1 M/s Deepak Engineering Works on 1.9.1989 i.e. on the date of filing of the return - The court is in agreement with the submission advanced by Smt. Archana Sinha, learned counsel appearing on behalf of the Income Tax Department, that at initial stage of a criminal proceeding, this court should refrain from interfering - It is made clear that whatever observation has been made by this court in the present case has been observed for just decision in the present case and the learned court below may not be prejudiced or influenced by this order in proceeding with the case - Petition is rejected
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