https://www.taxtmi.com/caselaws?id=22904 Criminal liability for failure to deduct and remit tax at source cannot be fastened on partners of a firm on the basis of a bare assertion that they were in charge of and responsible for the business. The complaint must contain specific foundational averments showing each accused's role, including facts indicating how a partner was treated as the principal officer or otherwise personally liable. Absent such particulars, vicarious prosecution is not sustainable on the pleadings as framed, and the prosecution is liable to be quashed. en-us Mon, 27 Aug 1990 00:00:00 +0530 Tue, 15 Dec 2009 12:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22904 Criminal liability for failure to deduct and remit tax at source cannot be fastened on partners of a firm on the basis of a bare assertion that they were in charge of and responsible for the business. The complaint must contain specific foundational averments showing each accused's role, including facts indicating how a partner was treated as the principal officer or otherwise personally liable. Absent such particulars, vicarious prosecution is not sustainable on the pleadings as framed, and the prosecution is liable to be quashed. Case-Laws Income Tax Mon, 27 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22904