Supreme Court of India
M.v.javal v. Mahajan Borewall and Co. and Ors.
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above provisions of Section 278B, a company E can be prosecuted and punished for an offence committed under Section 276B (besides other offences under the Act) the sentence of imprisonment which has got to be imposed thereunder cannot be imposed, it being a juristic person.
Judgment, page 4
From the headnote
Income Tax Act, 1961 : Sections 276- and 278- . Company-Offence by-Prosecution-Punishment-Company being a juristic person cannot be imprisoned-Punishment of fine in substitution of imprisonment-Prosecution of respondent-Partnership firm and its partners in Special Court for economic offences-Alleged commission of offence under section 276- -Trial Court discharged the firms as well as its partners Appeal-High Court held that prosecution of firm was legally impermissible- Partners of firm also discharged by High Court-Appeal befon Supreme Court-Held in view of the provisions of Section 278- ,
Where later benches applied it
Of those, 1 referred to
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