JASBIR SINGH Vs. INCOME-TAX OFFICER

JUDGEMENT

(1.) THE four petitioners, who happened to be partners of the firm known as M/s. Sohan Lal Savinder Singh, are sought to be prosecuted under Section 277 of the Income-tax Act, 1961 (for short the ''act"), read with some of the offences under the Indian Penal Code, such as Sections 467, 468 and 471, for filing a return on behalf of the firm on October 1, 1971, with a false verification or at least knowing it to be false. The relevant allegations in this regard are contained in para. 6 of the complaint, annexure P-1, which reads as follows : "that in the return of income-tax filed by the firm on October 1, 1971, in the office of the Income-tax Officer duly signed and verified by Shri Sohan Lal, partner, on September 29, 1971, at Jagadhari an income of Rs. 68,207 was shown in the said return, although Form No. 12 was duly signed by all the 7 partners on March 25, 1971, and along with it the assessee filed the profit and loss account in which it was shown that the assessees have paid a commission of Rs. 73,068. 79 to M/s. Anand Sales Corporation. "

(2.) AS a result of the pre-charge evidence recorded by the trial court, the petitioners along with four others, i. e. , the firm, Sohan Lal who actually signed and verified the abovenoted return and had filed the relevant account, Sawal Singh and Faqir Chand, since dead, were summoned, vide its order dated November 14, 1986.

(3.) THE petitioners impugn these proceedings and pray for the quashing of the same qua them at least in view of the non-fulfilment of the requirements of Section 278b of the Income-tax Act. The relevant part of this section, i. e. , Sub-section (1), reads as follows :