1987 (9) TMI 37

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..... d by the Chief Judicial Magistrate, Patiala, vide his order dated July 17, 1984, to face trial under section 276C of the Income-tax Act, 1961. This order has been passed in pursuance of a complaint by the Income-tax Officer, Central Circle, Patiala, on the ground that they have wilfully attempted to evade payment of tax by filing false and incorrect return for the assessment year 1975-76. The peti .....

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..... tents of the impugned complaint to find out if it has been alleged anywhere that the petitioners or any one of them were/was in charge of the affairs of the firm and were/was responsible to it for the conduct of its business. Having perused the same, I find that no allegations worth the name have been made except against petitioner No. 2, i. e., Smt. Santosh Ahluwalia and one J. M. Singh, a non-pe .....

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