https://www.taxtmi.com/caselaws?id=30679 The High Court upheld the trial judge's decision to acquit two individual partners of a firm under sections 276C and 277 of the Income-tax Act, 1961. The court emphasized the necessity of proving active involvement for criminal liability, distinguishing it from vicarious civil liability. As the prosecution failed to establish the partners' direct role in the firm's operations, the acquittal was deemed lawful based on relevant case law. The appeal was dismissed, and the respondents' bail bonds were discharged. en-us Tue, 12 Feb 2008 00:00:00 +0530 Mon, 15 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30679 The High Court upheld the trial judge's decision to acquit two individual partners of a firm under sections 276C and 277 of the Income-tax Act, 1961. The court emphasized the necessity of proving active involvement for criminal liability, distinguishing it from vicarious civil liability. As the prosecution failed to establish the partners' direct role in the firm's operations, the acquittal was deemed lawful based on relevant case law. The appeal was dismissed, and the respondents' bail bonds were discharged. Case-Laws Income Tax Tue, 12 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30679