https://www.taxtmi.com/caselaws?id=12575 Criminal prosecution for wilful tax evasion and false accounts requires evidence establishing each accused's guilt; a conditional statement by a non-partner cannot operate as an admission against the firm or its partners. An admission by one person, without supporting material, cannot alone sustain another person's conviction. A penalty order issued without notice to the firm or its partners also lacks evidentiary support for criminal liability. As the prosecution evidence did not show that the acquittal was contrary to the record, leave to appeal against acquittal was refused and the acquittal remained undisturbed. en-us Wed, 24 Oct 2001 00:00:00 +0530 Wed, 20 May 2009 12:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12575 Criminal prosecution for wilful tax evasion and false accounts requires evidence establishing each accused's guilt; a conditional statement by a non-partner cannot operate as an admission against the firm or its partners. An admission by one person, without supporting material, cannot alone sustain another person's conviction. A penalty order issued without notice to the firm or its partners also lacks evidentiary support for criminal liability. As the prosecution evidence did not show that the acquittal was contrary to the record, leave to appeal against acquittal was refused and the acquittal remained undisturbed. Case-Laws Income Tax Wed, 24 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12575