1987 (9) TMI 37

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....f a firm known as Messrs. Guru Nanak Construction Co., Malerkotla, have been summoned by the Chief Judicial Magistrate, Patiala, vide his order dated July 17, 1984, to face trial under section 276C of the Income-tax Act, 1961. This order has been passed in pursuance of a complaint by the Income-tax Officer, Central Circle, Patiala, on the ground that they have wilfully attempted to evade payment o....

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.... face of this admitted legal position, all that needs to be done is to screen the contents of the impugned complaint to find out if it has been alleged anywhere that the petitioners or any one of them were/was in charge of the affairs of the firm and were/was responsible to it for the conduct of its business. Having perused the same, I find that no allegations worth the name have been made except ....