M.V. Javali vs Mahajan Borewell & Co. & Ors.
Whether a company/firm can be prosecuted under Section 276B of the Income Tax Act 1961 when the provision mandates imprisonment, which cannot be imposed on a juristic person --- Held Yes, with fine as punishment instead of imprisonment. Whether prosecution of partners/officers is maintainable under Section 278B --- Held Yes, they can be prosecuted and punished with imprisonment and fine.
š Direct Access Blocked
For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.