https://www.taxtmi.com/caselaws?id=99340 Complaints against directors under the Income-tax Act cannot be quashed at the threshold where the pleadings disclose a prima facie case and the question whether the directors are principal officers or agents depends on evidence; process may issue and the prosecution may continue. The definition of "principal officer" extends beyond designated office-holders to persons connected with management or administration on whom notice is served. A complaint filed beyond the permissible limitation period is barred and cannot be sustained, so that proceeding is liable to be quashed. en-us Tue, 27 Jan 1976 00:00:00 +0530 Fri, 27 Jan 2012 10:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99340 Complaints against directors under the Income-tax Act cannot be quashed at the threshold where the pleadings disclose a prima facie case and the question whether the directors are principal officers or agents depends on evidence; process may issue and the prosecution may continue. The definition of "principal officer" extends beyond designated office-holders to persons connected with management or administration on whom notice is served. A complaint filed beyond the permissible limitation period is barred and cannot be sustained, so that proceeding is liable to be quashed. Case-Laws Companies Law Tue, 27 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99340