https://www.taxtmi.com/caselaws?id=296449 The court emphasized that partners of a firm cannot be held personally liable for non-compliance solely based on their position in the company. Specific allegations against each partner are necessary to establish individual responsibility. The court highlighted that partners cannot be impleaded in a criminal prosecution without specific allegations of their personal involvement in the offense. Additionally, the High Court can quash proceedings against partners if no offense is established against them based on the complaint and accompanying documents. The judgment clarified the personal liability of partners, the requirement for specific allegations, and the High Court's power to quash proceedings. en-us Mon, 19 Nov 1984 00:00:00 +0530 Wed, 21 Jul 2021 18:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296449 The court emphasized that partners of a firm cannot be held personally liable for non-compliance solely based on their position in the company. Specific allegations against each partner are necessary to establish individual responsibility. The court highlighted that partners cannot be impleaded in a criminal prosecution without specific allegations of their personal involvement in the offense. Additionally, the High Court can quash proceedings against partners if no offense is established against them based on the complaint and accompanying documents. The judgment clarified the personal liability of partners, the requirement for specific allegations, and the High Court's power to quash proceedings. Case-Laws Indian Laws Mon, 19 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296449