https://www.taxtmi.com/caselaws?id=27330 A criminal complaint under the Income-tax Act cannot fasten vicarious liability on partners unless it contains specific averments that they were in charge of, and responsible for, the firm's business at the time of the alleged offence. On that basis, the complaint was quashed against three partners because the necessary statutory allegations were absent. The proceedings were, however, permitted to continue against the fourth partner, since he had signed and verified the return and was alleged to have been in control of the firm's affairs, giving the complaint a sufficient basis to proceed. en-us Fri, 18 Jan 1985 00:00:00 +0530 Fri, 12 Feb 2010 11:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27330 A criminal complaint under the Income-tax Act cannot fasten vicarious liability on partners unless it contains specific averments that they were in charge of, and responsible for, the firm's business at the time of the alleged offence. On that basis, the complaint was quashed against three partners because the necessary statutory allegations were absent. The proceedings were, however, permitted to continue against the fourth partner, since he had signed and verified the return and was alleged to have been in control of the firm's affairs, giving the complaint a sufficient basis to proceed. Case-Laws Income Tax Fri, 18 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27330