https://www.taxtmi.com/caselaws?id=12829 The High Court upheld the Chief Judicial Magistrate's decision to dismiss the complaint under sections 276C and 277 of the Income-tax Act, 1961, against a firm and its partners. The court ruled that only the actively involved partner could be prosecuted, and since one partner was discharged in a previous complaint, a second complaint was not maintainable. The court emphasized limitations on filing subsequent complaints for the same offences and the need for appropriate authority sanction. The application for leave to appeal was dismissed. en-us Mon, 04 Feb 2002 00:00:00 +0530 Fri, 22 May 2009 12:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12829 The High Court upheld the Chief Judicial Magistrate's decision to dismiss the complaint under sections 276C and 277 of the Income-tax Act, 1961, against a firm and its partners. The court ruled that only the actively involved partner could be prosecuted, and since one partner was discharged in a previous complaint, a second complaint was not maintainable. The court emphasized limitations on filing subsequent complaints for the same offences and the need for appropriate authority sanction. The application for leave to appeal was dismissed. Case-Laws Income Tax Mon, 04 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12829