2002 (10) TMI 32

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....nal Procedure, for quashing the complaint annexure Pl dated January 25, 1991, filed under section 276DD read with section 278B of the Income-tax Act, 1961, and order dated March 25, 1991, annexure P 2, passed by the Chief Judicial Magistrate, Ferozepur, vide which the petitioners were summoned in this case. The brief facts of the case are that the complainant filed a complaint annexure P1, befo....

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....t Mohan Singh, there are no other allegations against any of the partners. It is pointed out by learned counsel that Mohan Singh had filed income-tax return on behalf of the said firm and it was Mohan Singh, who had been prosecuting his case before the Income-tax Officer. Apart from the above, petitioner No. 5 is an old person, whereas petitioner No. 5 is residing at Shahjahanpur, U.P., whereas pe....

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....ax Department. Learned counsel contends that even in the petition, the petitioners has contended that petitioners Nos. 5 and 6 were not responsible in any manner with the conduct of the business of the firm. The petitioner has nowhere stated that the other partners of the firm were not responsible in any manner with regard to the running of the partnership concern. Thus, at the most, the complaint....