VIPUL AGGARWAL vs INCOME TAX OFFICE
Whether a director can be prosecuted under Section 276-CC of the Income Tax Act for failure to file returns without being specifically notified as a Principal Officer under Section 2(35)(b) --- Held: No, as the Assessing Officer must serve a notice of intention to treat a director as Principal Officer. Whether prosecution can proceed against a director without specific sanction under Section 279 for that individual --- Held: No, sanction must specifically name the person to be prosecuted.
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