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Commission of offence u/s 276B r.w.s 278B - The petitioner neither falls within the definition of...

Commission of offence u/s 276B r.w.s 278B - The petitioner neither falls within the definition of “Assessee”, “Principal Officer” nor an “Employee”. He was also not part and parcel of the management of HEC. The complaint also does not specify any overt act against the petitioner nor it has a single sentence to the effect that the petitioner is responsible for any of the acts which can attract any penal consequences nor it mentions that he was responsible for the daily affairs of the company - th..... .....

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