https://www.taxtmi.com/caselaws?id=20003 The court partially accepted the petition to quash a complaint under section 276E of the Income-tax Act, 1961, against certain partners not directly involved in filing the return. The complaint was quashed for two women and a son who were not directly implicated. However, the complaint against other partners directly involved in filing and verifying the return was dismissed. Additionally, a partner not involved in verifying the return successfully quashed the complaint against her. The court directed the trial court to proceed against the co-accused with sufficient evidence. The analysis addressed issues of quashing complaints, retrospective amendment application, and partners' liability in a partnership-firm. en-us Fri, 01 Oct 1993 00:00:00 +0530 Wed, 11 Nov 2009 11:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20003 The court partially accepted the petition to quash a complaint under section 276E of the Income-tax Act, 1961, against certain partners not directly involved in filing the return. The complaint was quashed for two women and a son who were not directly implicated. However, the complaint against other partners directly involved in filing and verifying the return was dismissed. Additionally, a partner not involved in verifying the return successfully quashed the complaint against her. The court directed the trial court to proceed against the co-accused with sufficient evidence. The analysis addressed issues of quashing complaints, retrospective amendment application, and partners' liability in a partnership-firm. Case-Laws Income Tax Fri, 01 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20003