1997 (10) TMI 60 - HC - Income Tax

Summary

The High Court of Patna quashed the prosecution against one of the partners in a case involving sections 276C and 277 of the Income-tax Act, 1961, but allowed the prosecution to continue against the firm. The court ruled that specific averments are required in the complaint for prosecuting partners of a firm in such cases. The judgment was delivered by Justice Nagendra Rai.