https://www.taxtmi.com/caselaws?id=36617 The Court held that prosecuting the company for an offense under section 277 of the Income Tax Act, 1961, which requires mens rea, would be an abuse of process as only individuals with specific knowledge or intent can be held liable. The Court emphasized that a company cannot be imprisoned, and changing the punishment scheme would exceed legislative intent. Consequently, the Court quashed the proceedings against the company, ruling in favor of the petitioner. The request for a certificate to appeal to the Supreme Court was denied. en-us Tue, 19 Aug 1980 00:00:00 +0530 Tue, 23 Mar 2010 13:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36617 The Court held that prosecuting the company for an offense under section 277 of the Income Tax Act, 1961, which requires mens rea, would be an abuse of process as only individuals with specific knowledge or intent can be held liable. The Court emphasized that a company cannot be imprisoned, and changing the punishment scheme would exceed legislative intent. Consequently, the Court quashed the proceedings against the company, ruling in favor of the petitioner. The request for a certificate to appeal to the Supreme Court was denied. Case-Laws Income Tax Tue, 19 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36617