https://www.taxtmi.com/caselaws?id=186788 The court ruled in favor of the petitioners, quashing the proceedings against the proprietary concern as it was not considered a separate legal entity from its proprietor. The court emphasized that the proprietor and the concern were one and the same person, leading to the unsustainable prosecution against the concern but allowing the case to continue against the individual proprietor. This decision clarified the distinction between a proprietary concern and its proprietor, ensuring that legal actions are appropriately directed towards responsible individuals rather than the concerns they operate. en-us Thu, 18 Oct 2001 00:00:00 +0530 Fri, 30 Sep 2016 15:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186788 The court ruled in favor of the petitioners, quashing the proceedings against the proprietary concern as it was not considered a separate legal entity from its proprietor. The court emphasized that the proprietor and the concern were one and the same person, leading to the unsustainable prosecution against the concern but allowing the case to continue against the individual proprietor. This decision clarified the distinction between a proprietary concern and its proprietor, ensuring that legal actions are appropriately directed towards responsible individuals rather than the concerns they operate. Case-Laws Companies Law Thu, 18 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186788