https://www.taxtmi.com/caselaws?id=12598 Recovery of tax deducted at source, together with penalty and interest, does not replace criminal liability for failure to deposit the tax within the prescribed time, so prosecution under section 276B of the Income-tax Act, 1961 is not barred by double jeopardy under section 300 CrPC. Where the default is committed by a partnership firm, persons in charge of and responsible for its business may be proceeded against vicariously under section 278B, and a discharge on the ground that partners cannot be liable is unsustainable. The prosecution was therefore permitted to proceed to trial. en-us Fri, 21 Dec 2001 00:00:00 +0530 Sat, 25 Oct 2025 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12598 Recovery of tax deducted at source, together with penalty and interest, does not replace criminal liability for failure to deposit the tax within the prescribed time, so prosecution under section 276B of the Income-tax Act, 1961 is not barred by double jeopardy under section 300 CrPC. Where the default is committed by a partnership firm, persons in charge of and responsible for its business may be proceeded against vicariously under section 278B, and a discharge on the ground that partners cannot be liable is unsustainable. The prosecution was therefore permitted to proceed to trial. Case-Laws Income Tax Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12598