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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>Court quashes partner's prosecution under Income-tax Act, stresses specific averments.</h1> The High Court of Patna quashed the prosecution against one partner in a case under sections 276C and 277 of the Income-tax Act, 1961, but allowed it to ... Offences And Prosecution, Wilful Attempt To Evade Tax The High Court of Patna quashed the prosecution against one of the partners in a case involving sections 276C and 277 of the Income-tax Act, 1961, but allowed the prosecution to continue against the firm. The court ruled that specific averments are required in the complaint for prosecuting partners of a firm in such cases. The judgment was delivered by Justice Nagendra Rai.

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