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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Prosecution under Income-tax Act maintainable against partnership firm and partners; trial to continue after quashing discharge</h1> HC quashed the order discharging the respondents in proceedings for non-deposit of tax deducted at source and set aside the impugned order. The court ... - The High Court Bombay quashed the order discharging the respondents in a case related to non-deposit of tax deducted at source. The court directed the trial court to proceed with the trial, stating that the respondents can be prosecuted for the offence under the Income-tax Act. The respondents, a partnership firm, and all partners can be held liable for prosecution. The impugned order was set aside.

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