https://www.taxtmi.com/caselaws?id=19458 Partners were alleged to be in charge of and responsible for the firm's business, and the complaint plus supporting material, including returns filed by a partner and statements showing specific business roles, were sufficient to establish a prima facie case at the charge-framing stage. The discharge challenge therefore failed. The text also states that a firm, as a juristic person, is not immune from prosecution under the Income-tax Act merely because imprisonment cannot be imposed on it; prosecution may proceed and fine may be the appropriate punishment. The order refusing discharge was sustained on both grounds. en-us Thu, 18 Aug 1994 00:00:00 +0530 Fri, 06 Nov 2009 12:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19458 Partners were alleged to be in charge of and responsible for the firm's business, and the complaint plus supporting material, including returns filed by a partner and statements showing specific business roles, were sufficient to establish a prima facie case at the charge-framing stage. The discharge challenge therefore failed. The text also states that a firm, as a juristic person, is not immune from prosecution under the Income-tax Act merely because imprisonment cannot be imposed on it; prosecution may proceed and fine may be the appropriate punishment. The order refusing discharge was sustained on both grounds. Case-Laws Income Tax Thu, 18 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19458