https://www.taxtmi.com/caselaws?id=39090 Complaints under the Income-tax Act against directors and an alleged principal officer should not be quashed at the threshold where the allegations disclose a prima facie offence; whether the individuals were principal officers, agents, or otherwise responsible for the company's affairs is a question to be tested on evidence. The court also noted that a prosecution barred by limitation can be quashed where the defect is apparent on the face of the record. The article therefore states that status-based objections generally do not defeat process at the pleading stage, but limitation remains a separate ground for interference where clearly established. en-us Tue, 27 Jan 1976 00:00:00 +0530 Mon, 12 Apr 2010 14:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39090 Complaints under the Income-tax Act against directors and an alleged principal officer should not be quashed at the threshold where the allegations disclose a prima facie offence; whether the individuals were principal officers, agents, or otherwise responsible for the company's affairs is a question to be tested on evidence. The court also noted that a prosecution barred by limitation can be quashed where the defect is apparent on the face of the record. The article therefore states that status-based objections generally do not defeat process at the pleading stage, but limitation remains a separate ground for interference where clearly established. Case-Laws Income Tax Tue, 27 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39090