https://www.taxtmi.com/caselaws?id=23494 Criminal prosecution against partners was unsustainable where they were not shown to be concerned with the alleged false return, so proceedings against them were quashed. Charges under the Indian Penal Code also failed because the complaint was not filed by the competent authority required to set those offences in motion. Section 276C of the Income-tax Act could not be applied retrospectively to a return filed before its insertion in 1975, so prosecution under that provision could not proceed for a 1968 return. The complaint survived only to the limited extent of the remaining accusation under section 277 against the other accused. en-us Mon, 04 Dec 1989 00:00:00 +0530 Sat, 19 Dec 2009 16:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23494 Criminal prosecution against partners was unsustainable where they were not shown to be concerned with the alleged false return, so proceedings against them were quashed. Charges under the Indian Penal Code also failed because the complaint was not filed by the competent authority required to set those offences in motion. Section 276C of the Income-tax Act could not be applied retrospectively to a return filed before its insertion in 1975, so prosecution under that provision could not proceed for a 1968 return. The complaint survived only to the limited extent of the remaining accusation under section 277 against the other accused. Case-Laws Income Tax Mon, 04 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23494