https://www.taxtmi.com/caselaws?id=28509 Criminal proceedings under the Income-tax Act cannot be sustained against persons against whom the complaint does not prima facie allege filing, verification, delivery of a false return or legally recognised abetment. The complaint attributed the impugned return only to one accused, and no specific averment connected the other applicants to the false statement or any abetment. Vicarious liability was not available under the relevant provision, and the later partner-liability provision was not retrospective. Prosecution was also unsupported for the abetment offence because sanction had been granted only for the false-statement offence. The proceedings were therefore quashed against the applicants not specifically implicated, while the case against the remaining applicant was left undisturbed. en-us Fri, 18 Dec 1981 00:00:00 +0530 Tue, 23 Feb 2010 12:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28509 Criminal proceedings under the Income-tax Act cannot be sustained against persons against whom the complaint does not prima facie allege filing, verification, delivery of a false return or legally recognised abetment. The complaint attributed the impugned return only to one accused, and no specific averment connected the other applicants to the false statement or any abetment. Vicarious liability was not available under the relevant provision, and the later partner-liability provision was not retrospective. Prosecution was also unsupported for the abetment offence because sanction had been granted only for the false-statement offence. The proceedings were therefore quashed against the applicants not specifically implicated, while the case against the remaining applicant was left undisturbed. Case-Laws Income Tax Fri, 18 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28509