https://www.taxtmi.com/caselaws?id=18749 Criminal complaints for failure to deduct tax at source against firm partners require specific averments and supporting material showing that the partners were in charge of and responsible for the firm's business at the relevant time. Vicarious liability under section 278B of the Income-tax Act does not arise from a bare assertion alone; the complaint must disclose credible facts showing active involvement. For section 194A, "person responsible for paying" must be read with section 204, and partners are not principal officers unless validly treated as such under section 2(35). On that basis, the complaints against the partners were quashed, while the proceedings against the firm continued. en-us Fri, 18 Mar 1994 00:00:00 +0530 Sat, 31 Oct 2009 17:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18749 Criminal complaints for failure to deduct tax at source against firm partners require specific averments and supporting material showing that the partners were in charge of and responsible for the firm's business at the relevant time. Vicarious liability under section 278B of the Income-tax Act does not arise from a bare assertion alone; the complaint must disclose credible facts showing active involvement. For section 194A, "person responsible for paying" must be read with section 204, and partners are not principal officers unless validly treated as such under section 2(35). On that basis, the complaints against the partners were quashed, while the proceedings against the firm continued. Case-Laws Income Tax Fri, 18 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18749