https://www.taxtmi.com/caselaws?id=423445 A partner of a partnership firm appointed as a company's statutory auditor cannot avoid prosecution for failing to provide information required in an investigation by claiming that the firm was not separately arraigned or that the partner was not individually employed by the company. Appointment as auditor carries statutory duties to comply with investigatory requests. Where the partner signed the audit report and did not respond to summons and information requests, partnership principles treat the partner as acting for, and jointly liable with, the firm. Criminal proceedings and cognizance for non-compliance were therefore sustained, and quashing was rejected. en-us Thu, 19 May 2022 00:00:00 +0530 Mon, 06 Jun 2022 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423445 A partner of a partnership firm appointed as a company's statutory auditor cannot avoid prosecution for failing to provide information required in an investigation by claiming that the firm was not separately arraigned or that the partner was not individually employed by the company. Appointment as auditor carries statutory duties to comply with investigatory requests. Where the partner signed the audit report and did not respond to summons and information requests, partnership principles treat the partner as acting for, and jointly liable with, the firm. Criminal proceedings and cognizance for non-compliance were therefore sustained, and quashing was rejected. Case-Laws Companies Law Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423445