https://www.taxtmi.com/caselaws?id=20111 Section 278B of the Income-tax Act imposes vicarious criminal liability on a firm's partners only where the prosecution first alleges and proves that a particular partner was in charge of and responsible for the conduct of the business at the relevant time. Sleeping partners, or partners not shown to have managed the business, cannot be prosecuted merely by reason of partnership, and proceedings against them are unsustainable. By contrast, where the return and related documents were signed on behalf of the firm by a partner, that signatory could be treated as responsible for business conduct, and the firm remained liable under the deeming provision. en-us Tue, 25 Jan 1994 00:00:00 +0530 Wed, 11 Nov 2009 17:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20111 Section 278B of the Income-tax Act imposes vicarious criminal liability on a firm's partners only where the prosecution first alleges and proves that a particular partner was in charge of and responsible for the conduct of the business at the relevant time. Sleeping partners, or partners not shown to have managed the business, cannot be prosecuted merely by reason of partnership, and proceedings against them are unsustainable. By contrast, where the return and related documents were signed on behalf of the firm by a partner, that signatory could be treated as responsible for business conduct, and the firm remained liable under the deeming provision. Case-Laws Income Tax Tue, 25 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20111