https://www.taxtmi.com/caselaws?id=11753 The court allowed the application, setting aside the order and discharging the applicants in the income tax cases. The court emphasized the need for credible evidence showing active involvement in business management to establish liability as principal officers. It was held that without such material, prosecuting the applicants would be unjust, and partners could not be convicted without proof of their responsibility for the business. The court highlighted the importance of the complaint disclosing a prima facie case against the applicants, demonstrating their role in the company's day-to-day affairs. en-us Tue, 04 Feb 2003 00:00:00 +0530 Sun, 07 Feb 2010 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11753 The court allowed the application, setting aside the order and discharging the applicants in the income tax cases. The court emphasized the need for credible evidence showing active involvement in business management to establish liability as principal officers. It was held that without such material, prosecuting the applicants would be unjust, and partners could not be convicted without proof of their responsibility for the business. The court highlighted the importance of the complaint disclosing a prima facie case against the applicants, demonstrating their role in the company's day-to-day affairs. Case-Laws Income Tax Tue, 04 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11753