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        Income Tax

        1987 (9) TMI 38 - HC - Income Tax

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        Court quashes complaint & proceedings under Income-tax Act, except for firm. Individuals not liable for firm's actions. The High Court quashed the complaint and proceedings against individuals in a case under section 276C of the Income-tax Act, 1961, except for the firm ...
                        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.

                            Court quashes complaint & proceedings under Income-tax Act, except for firm. Individuals not liable for firm's actions.

                            The High Court quashed the complaint and proceedings against individuals in a case under section 276C of the Income-tax Act, 1961, except for the firm M/s. Gopal Construction Co. The accused individuals were not responsible for the firm's conduct at the time of the alleged offense.


                            The High Court quashed the complaint and proceedings against individuals in a case under section 276C of the Income-tax Act, 1961, except for the firm M/s. Gopal Construction Co. The accused individuals were not responsible for the firm's conduct at the time of the alleged offense. (Case: Smt. Sudarsh Ahluwalia v. ITO and Smt. Anjiv Ahluwalia v. ITO)
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