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.
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.
Advocates List
For
For Petitioner
- Shekhar Naphade
- Mahesh Agrawal
- Tarun Dua
For Respondent
- S. Vani
- B. Sunita Rao
- Sushil Kumar Pathak
Bench List
HON'BLE JUSTICE A. P. SEN
HON'BLE JUSTICE V. D. TULZAPURKAR
HON'BLE JUSTICE Y. V. CHANDRACHUD (CJI)
Eq Citation
[1982] 133 ITR 909 (SC)
(1982) 2 SCC 543
LQ/SC/1979/173
HeadNote
Income Tax — Prosecution — False return — Firm — Finding that firm was genuine and partner of firm was genuine — Prosecution quashed
Thank you for subscribing! Please check your inbox to opt-in.
Oh no, error happened! Please check the email address and/or try again.
Deleting Note..
Are you sure you want to move this note to trash?
