1992 (3) TMI 27

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....he Income-tax Officer, Circle11, Patiala filed a complaint against M/s G. R. Machine Tools, Sirhind and eight other partners of the firm for offences under sections 276C and 277 of the Income-tax Act, 1961 the Act " for short), in the Court of the Chief judicial Magistrate, Patiala. The income-tax return for the assessment year 1979-80 was signed and verified by Dev Raj Dhiman, accused No. 3. In t....

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.... dated October 30, 1987, passed by the Additional Sessions judge, that the present revision petition has been filed by accused Nos. 4 to 9, i.e., Partners of M/s G. R. Machine Tools, Sirhind. I have heard Mr. Hemant Kumar, learned counsel for the petitioners, and Mr. R. P. Sawhney, learned counsel for the respondent. Admittedly, in the complaint it was not alleged that the petitioners were e....

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....ing the profits of the firm and they were presumed to be abetting the act of filing false return by Shri Dev Raj. In support of his contention, learned counsel placed reliance on the case of Tilak Raj v. ITO [1987] 165 ITR 46 (P & H). The facts of this case are distinguishable from the facts of the present case, as the petitioners, in the case of Tilak Raj [1987] 165 ITR 46 (P & H), being the part....

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....d against and punished accordingly. The petitioners were not mentioned to be in charge of the affairs of the firm nor was it alleged that they were conducting the business of the firm in any manner. There were also no allegations that the petitioners had prepared any false record or used the same in any manner. They had not signed or verified the return and as such they were not liable to be prose....