https://www.taxtmi.com/caselaws?id=22129 Companies and firms may be prosecuted for income-tax offences alongside persons responsible for their affairs; inability to imprison a juristic person does not invalidate prosecution, and its impleadment may establish the underlying offence. Pending appellate proceedings against an assessment do not bar prosecution for offences involving wilful tax evasion or false verification. Criminal courts must determine liability independently on the evidence, while taking account of tax proceedings where appropriate. Assessing Officers may examine persons on oath during enquiries connected with returns and supporting documents. These principles support continuation of prosecution and do not warrant quashing under inherent criminal jurisdiction. en-us Fri, 22 Feb 1991 00:00:00 +0530 Mon, 07 Dec 2009 12:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22129 Companies and firms may be prosecuted for income-tax offences alongside persons responsible for their affairs; inability to imprison a juristic person does not invalidate prosecution, and its impleadment may establish the underlying offence. Pending appellate proceedings against an assessment do not bar prosecution for offences involving wilful tax evasion or false verification. Criminal courts must determine liability independently on the evidence, while taking account of tax proceedings where appropriate. Assessing Officers may examine persons on oath during enquiries connected with returns and supporting documents. These principles support continuation of prosecution and do not warrant quashing under inherent criminal jurisdiction. Case-Laws Income Tax Fri, 22 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22129