https://www.taxtmi.com/caselaws?id=23028 Where prosecution under sections 276C(1)(i) and 277(i) of the Income-tax Act required mandatory imprisonment and fine, the Andhra Pradesh HC held that the inability to impose imprisonment on a firm did not by itself make fine compulsory. Relying on prior decisions, the Court treated the position as settled and found no basis to interfere with the order under challenge. The challenge to the acquittal therefore failed, and the impugned order remained undisturbed. en-us Tue, 11 Dec 1984 00:00:00 +0530 Wed, 16 Dec 2009 11:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23028 Where prosecution under sections 276C(1)(i) and 277(i) of the Income-tax Act required mandatory imprisonment and fine, the Andhra Pradesh HC held that the inability to impose imprisonment on a firm did not by itself make fine compulsory. Relying on prior decisions, the Court treated the position as settled and found no basis to interfere with the order under challenge. The challenge to the acquittal therefore failed, and the impugned order remained undisturbed. Case-Laws Income Tax Tue, 11 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23028