https://www.taxtmi.com/caselaws?id=21229 The High Court quashed a complaint filed under sections 276C and 277 read with section 278 of the Income-tax Act, 1961 against partners of a firm. The court emphasized that partners can only be held liable if they were actively involved in and responsible for the firm's affairs at the time of the offense. Since the partners were not shown to be in charge of the firm's operations during the commission of the offense, the court allowed the petition, quashing the complaint, order, and charge-sheet against them. en-us Thu, 23 Jan 1992 00:00:00 +0530 Fri, 20 Nov 2009 18:39:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21229 The High Court quashed a complaint filed under sections 276C and 277 read with section 278 of the Income-tax Act, 1961 against partners of a firm. The court emphasized that partners can only be held liable if they were actively involved in and responsible for the firm's affairs at the time of the offense. Since the partners were not shown to be in charge of the firm's operations during the commission of the offense, the court allowed the petition, quashing the complaint, order, and charge-sheet against them. Case-Laws Income Tax Thu, 23 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21229