https://www.taxtmi.com/caselaws?id=28507 A company is treated as a "person" under the Income-tax Act, but the commentary notes that prosecution cannot be carried to conviction where the relevant offences prescribed imprisonment as the only punishment. Because a juristic person cannot undergo bodily imprisonment, and the statute did not provide a separate fine or any discretion to substitute punishment, no effective sentence could be imposed on conviction. Section 305 of the Code of Criminal Procedure was noted as dealing with representation of a corporate accused, but not curing this substantive impossibility. The complaint proceedings against the company were therefore treated as unsustainable. en-us Wed, 25 Feb 1981 00:00:00 +0530 Tue, 23 Feb 2010 12:12:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28507 A company is treated as a "person" under the Income-tax Act, but the commentary notes that prosecution cannot be carried to conviction where the relevant offences prescribed imprisonment as the only punishment. Because a juristic person cannot undergo bodily imprisonment, and the statute did not provide a separate fine or any discretion to substitute punishment, no effective sentence could be imposed on conviction. Section 305 of the Code of Criminal Procedure was noted as dealing with representation of a corporate accused, but not curing this substantive impossibility. The complaint proceedings against the company were therefore treated as unsustainable. Case-Laws Income Tax Wed, 25 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28507