https://www.taxtmi.com/caselaws?id=27734 A person who neither signed nor verified an income-tax return could not be prosecuted under section 277 on the admitted facts, because the statement or verification necessary to attract that offence was absent. Section 278B, which creates vicarious liability for partners, could not be applied retrospectively to completed conduct predating its insertion, as that would create an ex post facto criminal liability. In the absence of a statutory basis to fasten criminal responsibility, the charges against the petitioner were quashed. en-us Tue, 25 Oct 1983 00:00:00 +0530 Mon, 15 Feb 2010 16:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27734 A person who neither signed nor verified an income-tax return could not be prosecuted under section 277 on the admitted facts, because the statement or verification necessary to attract that offence was absent. Section 278B, which creates vicarious liability for partners, could not be applied retrospectively to completed conduct predating its insertion, as that would create an ex post facto criminal liability. In the absence of a statutory basis to fasten criminal responsibility, the charges against the petitioner were quashed. Case-Laws Income Tax Tue, 25 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27734