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INCOME-TAX OFFICER versus DINESH K. SHAH AND OTHERS CRIMINAL R.C. NOS.415 TO 417 OF 1987


Failure to pay tax deducted by the taxpayer partner Revenue Revenue Person in the tax deduction through crime and litigation against which the litigation can be made, the partner who was in charge of the notice of the firm to the partner. Does not require personal notice of the Tax Act, 1961, Sections 2 (35), 192, 194A, 200, 276B and 278B [Shetland en Shah VITO (1991) 188 ITR 376; (1990). LW (Creel) 478 (Med) & G-anthermia vs ITO (1992) LW (Crl) 173 (Crazy) Rejected]

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