https://www.taxtmi.com/caselaws?id=775246 For prosecution of partners under the Income-tax Act, 1961, Section 319 CrPC could not be used to implead persons as accused unless the statutory preconditions were satisfied on the evidence. The Court noted that prior sanction under Section 279 was not shown, and the material did not establish that the applicants were in charge of and responsible for the firm's business, or that the alleged offence was committed with their consent, connivance, or neglect under Section 278B. An earlier order treating them only as representatives of the firm had already attained finality. The impleadment order was therefore set aside. en-us Fri, 18 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775246 For prosecution of partners under the Income-tax Act, 1961, Section 319 CrPC could not be used to implead persons as accused unless the statutory preconditions were satisfied on the evidence. The Court noted that prior sanction under Section 279 was not shown, and the material did not establish that the applicants were in charge of and responsible for the firm's business, or that the alleged offence was committed with their consent, connivance, or neglect under Section 278B. An earlier order treating them only as representatives of the firm had already attained finality. The impleadment order was therefore set aside. Case-Laws Income Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775246