https://www.taxtmi.com/caselaws?id=175763 Delay of 125 days in filing the petition was condoned. The complaint filed under Section 276CC of the Income Tax Act, 1961 against the petitioners was deemed invalid as the responsibility to file the return lay with the managing director, not the petitioners. The court set aside the orders passed by the Trial Court and rejected the complaint against the petitioners and another individual based on the Central Board of Direct Taxes circular. Consequently, the petitioners and the other individual were discharged from all charges, and the Criminal Revision Petition was allowed. en-us Wed, 02 Nov 2011 00:00:00 +0530 Fri, 04 Dec 2015 15:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175763 Delay of 125 days in filing the petition was condoned. The complaint filed under Section 276CC of the Income Tax Act, 1961 against the petitioners was deemed invalid as the responsibility to file the return lay with the managing director, not the petitioners. The court set aside the orders passed by the Trial Court and rejected the complaint against the petitioners and another individual based on the Central Board of Direct Taxes circular. Consequently, the petitioners and the other individual were discharged from all charges, and the Criminal Revision Petition was allowed. Case-Laws Income Tax Wed, 02 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175763