https://www.taxtmi.com/caselaws?id=19409 Criminal complaints alleging concealment of income were not liable to be quashed merely for want of a general challenge to the partners' role where the complaints expressly stated that they were in charge of the firm's business, had signed financial statements, and had acted jointly in filing false returns. However, the Tribunal's finding that the discrepancy in the returns was a bona fide mistake in totalling, with no concealment and no knowledge of the error by the partners, undermined the factual basis of the prosecution. The Court gave due weight to that final fact-finding determination and set aside the complaints. en-us Tue, 01 Nov 1994 00:00:00 +0530 Fri, 06 Nov 2009 10:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19409 Criminal complaints alleging concealment of income were not liable to be quashed merely for want of a general challenge to the partners' role where the complaints expressly stated that they were in charge of the firm's business, had signed financial statements, and had acted jointly in filing false returns. However, the Tribunal's finding that the discrepancy in the returns was a bona fide mistake in totalling, with no concealment and no knowledge of the error by the partners, undermined the factual basis of the prosecution. The Court gave due weight to that final fact-finding determination and set aside the complaints. Case-Laws Income Tax Tue, 01 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19409