Petitioner's Challenge Dismissed in Tax Prosecution

The Court dismissed the petitioner's challenge against prosecution by the Income-tax Department under section 276B of the Income-tax Act, 1961. The dispute regarding partner's liability without consideration contravention was not accepted. The offence was compounded under section 279(2) of the Act. The Court held that partner liability is a question of fact and found no grounds to quash the proceedings, ultimately dismissing the petition.

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The petitioner challenged prosecution by Income-tax Department under section 276B of Income-tax Act, 1961. Partner's liability without contravention consideration disputed. Offence compounded under section 279(2) of the Act. Court dismissed petition, stating partner liability is a question of fact. No grounds to quash proceedings. Petition dismissed.

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