1984 (12) TMI 3 - HC - Income Tax

Summary

The High Court of Andhra Pradesh dismissed the appeal by the Income-tax Officer against the order of acquittal of several accused charged with offenses under the Income-tax Act. The court upheld the conviction of A-1 and A-3, with A-3 sentenced to imprisonment and a fine. The appeal was admitted only against A-1, A-2, and A-11, with the appeal against A-2 abated due to his death. The court held that a firm can be sentenced to a fine only, not imprisonment, based on previous legal decisions. The appeal was dismissed in line with these precedents.