https://www.taxtmi.com/caselaws?id=302909 The High Court of Madras dismissed both revisions as they lacked merit. The court upheld the validity of the notices sent within the statutory period and found no requirement to include the firm as an accused based on the specific circumstances of the cases. The judgment emphasized the importance of establishing firm liability before compelling its inclusion as an accused, thereby maintaining consistency with the factual findings of the lower courts. en-us Mon, 13 Jul 1998 00:00:00 +0530 Thu, 23 Jun 2022 17:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302909 The High Court of Madras dismissed both revisions as they lacked merit. The court upheld the validity of the notices sent within the statutory period and found no requirement to include the firm as an accused based on the specific circumstances of the cases. The judgment emphasized the importance of establishing firm liability before compelling its inclusion as an accused, thereby maintaining consistency with the factual findings of the lower courts. Case-Laws Indian Laws Mon, 13 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302909