https://www.taxtmi.com/caselaws?id=21239 Partners of a firm were accused of offences under sections 276C and 277 of the Income-tax Act, 1961. The trial court initially dropped proceedings against some partners, but the Additional Sessions judge overturned this decision. The accused partners filed a revision petition arguing that partners not responsible for the firm's conduct cannot be held liable. The judge agreed, stating that without evidence of involvement in filing a false return or tax evasion, partners cannot be prosecuted. The revision petition was accepted, the Additional Sessions judge's order was set aside, and the trial court's decision was restored, clarifying that partners must be directly involved to be held liable under the Act. en-us Mon, 16 Mar 1992 00:00:00 +0530 Sat, 21 Nov 2009 10:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21239 Partners of a firm were accused of offences under sections 276C and 277 of the Income-tax Act, 1961. The trial court initially dropped proceedings against some partners, but the Additional Sessions judge overturned this decision. The accused partners filed a revision petition arguing that partners not responsible for the firm's conduct cannot be held liable. The judge agreed, stating that without evidence of involvement in filing a false return or tax evasion, partners cannot be prosecuted. The revision petition was accepted, the Additional Sessions judge's order was set aside, and the trial court's decision was restored, clarifying that partners must be directly involved to be held liable under the Act. Case-Laws Income Tax Mon, 16 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21239