https://www.taxtmi.com/caselaws?id=25596 The case involved the prosecution of four partners of a firm under section 277 of the Income-tax Act, 1961, and related offenses under the Indian Penal Code for filing a return with false verification. The petitioners challenged the proceedings, arguing they were not responsible for the firm's conduct as only one partner signed and verified the return. The court quashed the proceedings against the petitioners, stating that only the individual who signs or verifies a return is liable for prosecution under section 277 if the statement is false to their knowledge, and the petitioners did not sign or verify the return. en-us Mon, 27 Apr 1987 00:00:00 +0530 Fri, 29 Jan 2010 16:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25596 The case involved the prosecution of four partners of a firm under section 277 of the Income-tax Act, 1961, and related offenses under the Indian Penal Code for filing a return with false verification. The petitioners challenged the proceedings, arguing they were not responsible for the firm's conduct as only one partner signed and verified the return. The court quashed the proceedings against the petitioners, stating that only the individual who signs or verifies a return is liable for prosecution under section 277 if the statement is false to their knowledge, and the petitioners did not sign or verify the return. Case-Laws Income Tax Mon, 27 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25596