https://www.taxtmi.com/caselaws?id=21438 Vicarious liability under section 278B of the Income-tax Act requires specific pleadings that the accused was, at the time of the offence, in charge of and responsible for the conduct of the company or firm's business. The complaint here alleged only that certain accused were responsible to the firm for business conduct, but did not state that the petitioner had overall control or day-to-day management. Those foundational averments were held necessary and could not be supplied later through evidence. The proceedings against the petitioner were quashed for want of the required allegations. en-us Tue, 22 Jan 1991 00:00:00 +0530 Tue, 24 Nov 2009 13:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21438 Vicarious liability under section 278B of the Income-tax Act requires specific pleadings that the accused was, at the time of the offence, in charge of and responsible for the conduct of the company or firm's business. The complaint here alleged only that certain accused were responsible to the firm for business conduct, but did not state that the petitioner had overall control or day-to-day management. Those foundational averments were held necessary and could not be supplied later through evidence. The proceedings against the petitioner were quashed for want of the required allegations. Case-Laws Income Tax Tue, 22 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21438