https://www.taxtmi.com/caselaws?id=779869 HC held that where an offence is alleged to have been committed by a company, the company must be impleaded as an accused before prosecuting its directors under vicarious-liability provisions. Proceedings solely against the directors, without arraigning the company, were held to be contrary to law and an abuse of process because the complaints rested on the company's liability and notices were addressed only to the company. The omission to implead the company was held to go to the root of jurisdiction, precluding continuation of prosecution against the directors alone. 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 HC held that where an offence is alleged to have been committed by a company, the company must be impleaded as an accused before prosecuting its directors under vicarious-liability provisions. Proceedings solely against the directors, without arraigning the company, were held to be contrary to law and an abuse of process because the complaints rested on the company's liability and notices were addressed only to the company. The omission to implead the company was held to go to the root of jurisdiction, precluding continuation of prosecution against the directors alone. Case-Laws Income Tax Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779869