Supreme Court of India
M.V. Javali v. Mahajan Borewell & Co
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the opinion that the only harmonious construction that can be given to Section 276B is that the mandatory sentence of imprisonment and fine is to be imposed where it can be imposed, namely on persons coming under categories (ii) and (iii) above, but where it cannot be imposed, namely on a company, fine will be the only punishment.
Judgment, page 5
From the headnote
JUDGMENT: O R R Special Leave granted. Heard the learned counsel for the parties. The appellant, who is an Assistant Commissioner of Income Tax, filed a complaint in the Special Court for Economic Offences at Pantalone alleging commission of an offence under section 276B, read with section 278B, of the Income Tax Act, 1961 ("Act’ for short) by M/s Borewell & Co., a registered partnership firm (the respondent No.1) and its three partners (the respondent Nos. 2 to 4).…
Where later benches applied it
Of those, 1 mentioned
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