https://www.taxtmi.com/caselaws?id=25533 Prosecution for offences under the Income-tax Act remains valid once the Commissioner has authorised the complaint, even if the assessment is later modified in appeal. Appellate Tribunal observations about the partners' knowledge or innocence do not automatically bind the criminal court unless they are integral to the assessment findings. A firm, as a juristic person, cannot be prosecuted for offences punishable only with imprisonment where no provision then allowed such prosecution, and it also cannot be arraigned for Penal Code offences that can be committed only by natural persons. The complaint was therefore sustained against the remaining accused but quashed against the firm. en-us Thu, 04 Dec 1986 00:00:00 +0530 Fri, 29 Jan 2010 12:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25533 Prosecution for offences under the Income-tax Act remains valid once the Commissioner has authorised the complaint, even if the assessment is later modified in appeal. Appellate Tribunal observations about the partners' knowledge or innocence do not automatically bind the criminal court unless they are integral to the assessment findings. A firm, as a juristic person, cannot be prosecuted for offences punishable only with imprisonment where no provision then allowed such prosecution, and it also cannot be arraigned for Penal Code offences that can be committed only by natural persons. The complaint was therefore sustained against the remaining accused but quashed against the firm. Case-Laws Income Tax Thu, 04 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25533