https://www.taxtmi.com/caselaws?id=17947 Prosecution of a company's secretary or other principal officer for tax contraventions remains maintainable where the company is alleged to have committed the offence, even if the company has been discharged at a pre-evidence stage rather than acquitted on merits. The statutory scheme under the Income-tax Act treats a company as capable of committing the contravention and permits proceeding against the person in charge once responsibility is established by notice or other statutory conditions. Non-prosecution or discharge of the company does not, by itself, bar liability of the principal officer for offences relating to failure to deposit tax deducted at source. en-us Sun, 03 Sep 1995 00:00:00 +0530 Fri, 25 Sep 2009 17:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17947 Prosecution of a company's secretary or other principal officer for tax contraventions remains maintainable where the company is alleged to have committed the offence, even if the company has been discharged at a pre-evidence stage rather than acquitted on merits. The statutory scheme under the Income-tax Act treats a company as capable of committing the contravention and permits proceeding against the person in charge once responsibility is established by notice or other statutory conditions. Non-prosecution or discharge of the company does not, by itself, bar liability of the principal officer for offences relating to failure to deposit tax deducted at source. Case-Laws Income Tax Sun, 03 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17947