https://www.taxtmi.com/caselaws?id=21763 Cancellation of an income-tax penalty does not by itself bar prosecution for concealment or false verification where the criminal complaint is based on the false declaration in the return and not on the later penalty order. Liability of partners in a firm requires specific averments that they were in charge of and responsible for the conduct of the business under section 278B. On the facts noted, the complaint could proceed against the firm and the partner who signed the return, but was quashed against other partners for want of such pleadings. en-us Wed, 11 Sep 1991 00:00:00 +0530 Sat, 28 Nov 2009 15:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21763 Cancellation of an income-tax penalty does not by itself bar prosecution for concealment or false verification where the criminal complaint is based on the false declaration in the return and not on the later penalty order. Liability of partners in a firm requires specific averments that they were in charge of and responsible for the conduct of the business under section 278B. On the facts noted, the complaint could proceed against the firm and the partner who signed the return, but was quashed against other partners for want of such pleadings. Case-Laws Income Tax Wed, 11 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21763