1991 (10) TMI 32

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....shok Steel Trading Corporation, G. T. Road, Khanna, was prosecuted under section 276B of the Income-tax Act, 1961, and he was convicted for the aforesaid offence and sentenced to pay a fine of Rs. 12,000 by the Chief judicial Magistrate, Ludhiana, on September 5, 1985. In appeal, the conviction was set aside by Shri P. C. Singal, Additional Sessions judge, Ludhiana, on the plea that the firm wa....

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....Road, Khanna, is not disputed. The only question which requires decision here is whether M/s. Ashok Steel Trading Corporation which in fact is a partnership concern could be prosecuted and punishment imposed notwithstanding the fact that the sentence prescribed under section 276B of the Income-tax Act, 1961, contains imposition of the substantive sentence as well to the extent of six months. On....