https://www.taxtmi.com/caselaws?id=19826 The court upheld the complaint against a firm and its partners for violating section 269SS of the Income-tax Act, 1961. Partners were found liable for past contraventions despite subsequent amendments. The court emphasized the necessity of evidence to establish partners' involvement in business activities, dismissing the argument based solely on partnership deed terms. The petition to quash the complaint was rejected, with the court highlighting the lack of grounds for dismissal. en-us Tue, 01 Feb 1994 00:00:00 +0530 Tue, 10 Nov 2009 10:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19826 The court upheld the complaint against a firm and its partners for violating section 269SS of the Income-tax Act, 1961. Partners were found liable for past contraventions despite subsequent amendments. The court emphasized the necessity of evidence to establish partners' involvement in business activities, dismissing the argument based solely on partnership deed terms. The petition to quash the complaint was rejected, with the court highlighting the lack of grounds for dismissal. Case-Laws Income Tax Tue, 01 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19826