https://www.taxtmi.com/caselaws?id=39090 Income-tax prosecutions against company directors need not be quashed at the threshold merely because the complaints do not conclusively establish that they were principal officers or agents. The definition of principal officer may extend to persons involved in company management or administration, and the directors' actual roles and responsibility for alleged defaults require evidentiary determination where the complaints disclose a prima facie offence. Conversely, a complaint is liable to be quashed where limitation has expired and the bar is apparent from the record. The discussion distinguishes evidence-dependent objections to director liability from an evident limitation defect. 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 Income-tax prosecutions against company directors need not be quashed at the threshold merely because the complaints do not conclusively establish that they were principal officers or agents. The definition of principal officer may extend to persons involved in company management or administration, and the directors' actual roles and responsibility for alleged defaults require evidentiary determination where the complaints disclose a prima facie offence. Conversely, a complaint is liable to be quashed where limitation has expired and the bar is apparent from the record. The discussion distinguishes evidence-dependent objections to director liability from an evident limitation defect. Case-Laws Income Tax Tue, 27 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39090