Uttam Construction Company v. Income Tax Officer, Central Circle, Amritsar

Uttam Construction Company v. Income Tax Officer, Central Circle, Amritsar

(Supreme Court Of India)

No | 05-03-1979

A.P. SEN. J.

Heard counsel, special leave granted. In view of the finding recorded by the Incometax Appellate Tribunal that it was clear on the appraisal of the entire material on the record that Shrimati Janak Rani was partner of the assessee-firm and that the firm was a genuine firm, we do not see how the assessee can be prosecuted for filing false returns. We, accordingly, allow this appeal and quash the prosecution There will be no order as to costs.

Advocate List
Bench
  • HON'BLE JUSTICE A. P. SEN
  • HON'BLE JUSTICE V. D. TULZAPURKAR
  • HON'BLE JUSTICE Y. V. CHANDRACHUD (CJI)
Eq Citations
  • [1982] 133 ITR 909 (SC)
  • (1982) 2 SCC 543
  • LQ/SC/1979/173
Head Note

Income Tax — Prosecution — False return — Firm — Finding that firm was genuine and partner of firm was genuine — Prosecution quashed