https://www.taxtmi.com/caselaws?id=19682 The court upheld the complaints against the accused for delayed filing of income tax returns, rejecting arguments of lacking necessary allegations and validating the liability of partners in a registered firm under section 278B of the Income-tax Act. The judgment clarified that audit report filing does not excuse delayed submission of income tax returns, distinct offenses under the Act. The challenge to the validity of the sanction order for filing complaints was dismissed, concluding that none of the petitioners' submissions were valid, resulting in the dismissal of the petitions. en-us Tue, 15 Mar 1994 00:00:00 +0530 Sat, 07 Nov 2009 18:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19682 The court upheld the complaints against the accused for delayed filing of income tax returns, rejecting arguments of lacking necessary allegations and validating the liability of partners in a registered firm under section 278B of the Income-tax Act. The judgment clarified that audit report filing does not excuse delayed submission of income tax returns, distinct offenses under the Act. The challenge to the validity of the sanction order for filing complaints was dismissed, concluding that none of the petitioners' submissions were valid, resulting in the dismissal of the petitions. Case-Laws Income Tax Tue, 15 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19682