https://www.taxtmi.com/caselaws?id=779869 Vicarious liability under the Income-tax Act requires the company to be arraigned as an accused before liability can be fastened on its Directors or officers. Where prosecution is founded on a company's alleged tax offence and the company is omitted from the array of accused, the omission goes to the root of the matter and is not a curable technical defect. On that basis, the complaints and summoning orders were unsustainable and the proceedings against the Directors were quashed. en-us Thu, 09 Oct 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779869 Vicarious liability under the Income-tax Act requires the company to be arraigned as an accused before liability can be fastened on its Directors or officers. Where prosecution is founded on a company's alleged tax offence and the company is omitted from the array of accused, the omission goes to the root of the matter and is not a curable technical defect. On that basis, the complaints and summoning orders were unsustainable and the proceedings against the Directors were quashed. Case-Laws Income Tax Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779869