2001 (11) TMI 35

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..... filed by Mr. B.R. Anand, Income-tax Officer, B-Ward, Kamal. It was, inter alia, alleged that for the assessment year 1984-85 the firm had filed a return declaring an income of Rs. 23,020. The contents of the return were verified by Raj Kumar, accused No. 4. The Assessing Officer made certain additions and the taxable income was fixed at Rs. 1,98,200. The accused were summoned. The charge was fram .....

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..... t. Irrespective of that we have heard Mr. R. P. Sawhney, learned counsel for the applicant. The solitary contention raised by learned counsel is that even if Desh Raj was acquitted of the charge on the ground that he was not managing the affairs of the firm, the firm itself should have been punished. We have perused the record of the case (which had been summoned). It appears that the evidence p .....

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