Supreme Court · 1992 INSC 141 · Decided 29 April 1992
M.R. Pratap v. V.M. Muthukrishnan, Income-Tax Officer, Central - Iii, Madras
- Court
- Supreme Court of India
- Citation
- 1992 INSC 141 · [1992] 2 S.C.R. 949
- Case number
- CRIMINAL APPEAL No. 383/1979
- Decided
- 29 April 1992
- Bench
- KULDIP SINGH, YOGESHWAR DAYAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
- Acts & sections cited
- IPC; CrPC Section 482; Income Tax Act Section 2(7)(20)(31)(35), 139, 140(c)
Headnote
PRATAP v. V.M. MUTHUKRISHNAN, INCOME-TAX OFFICER, CENTRAL CIRCLE-III, MADRAS APRIL 29, 1992 [KULDIP SINGH AND YOGESHW AR DAY AL, JJ .] Income-tax Act, 1961: Sections 2(7)(20)(31)(35), 139, 140(c) (As amended by Taxation Laws (Amendment) Act, 1975 and 276, 277, 278B and A B 278C). C held covered by the word 'person' under section 277 and held liable for prosecution-Effect of amendment of Section 140(c) and introduction of D Section 278B explained. The appellant was the Managing Director of a Private Limited Company. As a Principle Officer of the Company, he filed a return
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