1979-VIL-45-SC-DT

Equivalent Citation: [1982] 133 ITR 909 (SC), 1982 (2) SCC 543

Supreme Court of India

CRL.A. 156 OF 1979

Date: 05.03.1979

UTTAM CHAND AND OTHERS

Vs

INCOME-TAX OFFICER, CENTRAL CIRCLE, AMRITSAR

For the Appellant : R. S. Narula, Senior advocate ( H. S. Marwaha , M. L. Nanda and D. S. Narula, Advocates
For the Respondent : D. V. Patel, Senior advocate ( Miss. A. Subhashini, Advocate

BENCH

Y. V. CHANDRACHUD C.J., V. D. TULZAPURKAR AND A. P. SEN JJ.

JUDGMENT

Heard counsel, special leave granted. In view of the finding recorded by the Income-tax Appellate Tribunal that it was clear on the appraisal of the entire material on the record that Shrimati Janak Rani was partner of the assessee-firm and that the firm was a genuine firm, we do not see how the assessee can be prosecuted for filing false returns. We, accordingly, allow this appeal and quash the prosecution.

There will be no order as to costs."

 

DISCLAIMER: Though all efforts have been made to reproduce the order accurately and correctly however the access, usage and circulation is subject to the condition that VATinfoline Multimedia is not responsible/liable for any loss or damage caused to anyone due to any mistake/error/omissions.