2001 (11) TMI 35

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....was delivered by JAWAHAR LAL GUPTA J.-A complaint under section 276C of the Income-tax Act, 1961, was filed by Mr. B.R. Anand, Income-tax Officer, B-Ward, Kamal. It was, inter alia, alleged that for the assessment year 1984-85 the firm had filed a return declaring an income of Rs. 23,020. The contents of the return were verified by Raj Kumar, accused No. 4. The Assessing Officer made certain ad....

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.... counsel has been signed by Mr. Ram Sharan, Income-tax Officer, Ward-I, Karnal, and not by the complainant. Irrespective of that we have heard Mr. R. P. Sawhney, learned counsel for the applicant. The solitary contention raised by learned counsel is that even if Desh Raj was acquitted of the charge on the ground that he was not managing the affairs of the firm, the firm itself should have been ....