https://www.taxtmi.com/caselaws?id=22808 A prosecution for false return and related IPC offences was held maintainable where the assessment proceedings, search and investigation were conducted by the competent income-tax officer with statutory sanction, and the fact that the return had been filed before another officer did not invalidate the complaint. Vicarious liability under a later-enacted provision could not be used retrospectively to sustain the third accused's conviction, so that conviction and sentence were set aside. On the evidence of suppression of transactions and falsification of the return, the conviction of the second accused under the tax and IPC offences was upheld, as the factual findings below disclosed no perversity warranting interference. en-us Tue, 08 Jan 1991 00:00:00 +0530 Mon, 14 Dec 2009 12:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22808 A prosecution for false return and related IPC offences was held maintainable where the assessment proceedings, search and investigation were conducted by the competent income-tax officer with statutory sanction, and the fact that the return had been filed before another officer did not invalidate the complaint. Vicarious liability under a later-enacted provision could not be used retrospectively to sustain the third accused's conviction, so that conviction and sentence were set aside. On the evidence of suppression of transactions and falsification of the return, the conviction of the second accused under the tax and IPC offences was upheld, as the factual findings below disclosed no perversity warranting interference. Case-Laws Income Tax Tue, 08 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22808