UNION OF INDIA Vs. COMMERCIAL FIBERS

JUDGEMENT

(1.) Heard Mr. H. V. Mehta, the learned counsel for the applicant - Union of India. None appeared for the respondents.

(2.) Perused relevant documents and the impugned order, passed by the Additional Chief Metropolitan Magistrate, 47th Court, Esplanade, Mumbai.

(3.) Applicant's case in brief is that, the respondent no.1 is a partnership firm and respondent Nos. 2 to 11 are its partners and they were in charge and responsible to the accused no.1 for the conduct of its business. It was alleged by the Income Tax Department that the accused and its partners had concealed and evaded income to the tune of Rs.2,34,265/- and thereby committed an offence punishable under S. 276-C(1)(i) and 277(i) read with S. 278-B of the Income Tax Act, during the year 1979-80. The Income Tax Officer, after obtaining sanction from the Commissioner of Income Tax, filed complaint against the respondents / accused.