Supreme Court · 1997 INSC 676 · Decided 26 September 1997
M.V.JAVAL v. Mahajan Borewall and CO. and ORS.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 676 · [1997] SUPP. 4 S.C.R. 320
- Case number
- CRIMINAL APPEAL No. 899/1997
- Decided
- 26 September 1997
- Bench
- M.K. MUKHERJEE, M. JAGANNADHA RAO (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
- Acts & sections cited
- CrPC Section 245(2); Income Tax Act Section 276
Headnote
Income Tax Act, 1961 : Sections 276-B and 278-B. Company-Offence by-Prosecution-Punishment-Company being a C 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 as well as its partners­ Appeal-High Court held that prosecution of firm was legally impermissible- D Partners of firm also discharged by High Court-Appeal befon Supreme Court-Held in view of the provisions of Section 278-B, a company can be prosecuted and punished for an offence committed
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