9911796707
TMI Blog1986 (3) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... int dated January 8, 1985, filed by the respondent against them be quashed. The petitioners are partners of M/s. O. T. C. Agencies, Post Office Four Fields, G. T. Road, Amritsar. On July 31, 1979, the firm, M/s. O. T. C. Agencies, filed its income-tax return for the year 1979-80. A part of the documents filed with the return were signed by Satish Kumar Kapur and certain documents were signed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alment. Consequently, the penalty imposed was deleted. However, on January 8, 1985, a complaint under sections 276C and 277 of the Income-tax Act was filed against the petitioners and other partners by the Income-tax Officer, Central Circle-I, Amritsar. Mr. Bhagirath Dass, senior advocate, learned counsel for the petitioners, has contended at the outset that it is nowhere alleged in the complain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence......" Mr. Ashok Bhan, senior advocate, has not been able to say much against this proposition in view of my earlier judgment in Murari Lal v. ITO [1985] 154 ITR 227 (P H). I find considerable forc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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