https://www.taxtmi.com/caselaws?id=18313 The petition to quash the complaint was dismissed. The court held that the complaint disclosed a prima facie offence under sections 276C and 277 of the Income-tax Act. The petitioners could be prosecuted under section 278B as they were alleged to be responsible for the conduct of the business. The court emphasized that the allegations in the complaint were specific and supported by documentary evidence, and it was not a case of mechanical filing without application of mind. The trial court was directed to deal with the case expeditiously. en-us Fri, 15 Mar 1996 00:00:00 +0530 Wed, 30 Sep 2009 11:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18313 The petition to quash the complaint was dismissed. The court held that the complaint disclosed a prima facie offence under sections 276C and 277 of the Income-tax Act. The petitioners could be prosecuted under section 278B as they were alleged to be responsible for the conduct of the business. The court emphasized that the allegations in the complaint were specific and supported by documentary evidence, and it was not a case of mechanical filing without application of mind. The trial court was directed to deal with the case expeditiously. Case-Laws Income Tax Fri, 15 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18313