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The High Court quashed the complaint and proceedings against individuals in a case under section 276C of the Income-tax Act, 1961, except for the firm M/s. Gopal Construction Co. The accused individuals were not responsible for the firm's conduct at the time of the alleged offense. (Case: Smt. Sudarsh Ahluwalia v. ITO and Smt. Anjiv Ahluwalia v. ITO)
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