https://www.taxtmi.com/caselaws?id=796294 Independent Chartered Accountants who certify statutory e-Forms are not officers or officers in default merely because they act as external professional certifiers. Criminal liability for false filings requires specific material showing knowing falsity, intentional concealment, or active connivance; certification alone does not establish mens rea. Responsibility for accurate filings primarily rests with the company and its directors. Prosecution for offences carrying a maximum two-year sentence must be instituted within the applicable three-year limitation period, unless delay is validly condoned. Proceedings initiated after that period without a sufficient basis for condonation are barred by limitation. en-us Sat, 01 Aug 2026 00:00:00 +0530 Tue, 04 Aug 2026 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796294 Independent Chartered Accountants who certify statutory e-Forms are not officers or officers in default merely because they act as external professional certifiers. Criminal liability for false filings requires specific material showing knowing falsity, intentional concealment, or active connivance; certification alone does not establish mens rea. Responsibility for accurate filings primarily rests with the company and its directors. Prosecution for offences carrying a maximum two-year sentence must be instituted within the applicable three-year limitation period, unless delay is validly condoned. Proceedings initiated after that period without a sufficient basis for condonation are barred by limitation. Case-Laws Companies Law Sat, 01 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796294