{"id":136441,"date":"1987-09-08T00:00:00","date_gmt":"1987-09-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/smt-sudarsh-ahluwalia-and-ors-vs-z-s-klar-income-tax-officer-on-8-september-1987"},"modified":"2016-11-21T22:44:30","modified_gmt":"2016-11-21T17:14:30","slug":"smt-sudarsh-ahluwalia-and-ors-vs-z-s-klar-income-tax-officer-on-8-september-1987","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/smt-sudarsh-ahluwalia-and-ors-vs-z-s-klar-income-tax-officer-on-8-september-1987","title":{"rendered":"Smt. Sudarsh Ahluwalia And Ors. &#8230; vs Z.S. Klar, Income-Tax Officer on 8 September, 1987"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Smt. Sudarsh Ahluwalia And Ors. &#8230; vs Z.S. Klar, Income-Tax Officer on 8 September, 1987<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1987 169 ITR 610 P H<\/div>\n<div class=\"doc_author\">Author: I Tiwana<\/div>\n<div class=\"doc_bench\">Bench: I Tiwana<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER <\/p>\n<p> I.S. Tiwana, J.  <\/p>\n<p> 1. These two Criminal Miscellaneous Nos. 1129-M and 1253-M of 1987, Smt. Sudarsh Ahluwalia v. ITO and Smt. Anjiv Ahluwalia v. ITO, respectively, are being disposed of together on account of similarity of facts and the contentions raised therein.\n<\/p>\n<p> 2. The petitioners are being prosecuted for the commission of an offence under Section 276C of the Income-tax Act, 1961, as a result of a complaint filed by the Income-tax Officer, Central Circle, Patiala. It is the conceded position that the return for the assessment year 1975-76 was filed on behalf of the firm, M\/s. Gopal Construction Co., Malerkotla, by Surjit Singh, one of its partners (since dead). It is nowhere alleged that any of the other partners, accused or the petitioners, were in any way in charge of and responsible to the firm for the conduct of its business at the time of the alleged offence, In the face of this factual position, the<\/p>\n<p>impugned complaint cannot be sustained except against the firm, i.e.,<br \/>\nM\/s. Gopal Construction Co., nor can the proceedings now pending in the<br \/>\nCourt of the Chief Judicial Magistrate, Patiala, be continued against any<br \/>\nof the accused or the petitioner except the said firm. I, therefore, quash<br \/>\nthe complaint and the resultant proceedings pending in the Court of the<br \/>\nChief Judicial Magistrate, Patiala, against all the accused except the firm<br \/>\nitself.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Smt. Sudarsh Ahluwalia And Ors. &#8230; vs Z.S. Klar, Income-Tax Officer on 8 September, 1987 Equivalent citations: 1987 169 ITR 610 P H Author: I Tiwana Bench: I Tiwana ORDER I.S. Tiwana, J. 1. These two Criminal Miscellaneous Nos. 1129-M and 1253-M of 1987, Smt. Sudarsh Ahluwalia v. ITO and Smt. Anjiv [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-136441","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Smt. Sudarsh Ahluwalia And Ors. ... vs Z.S. 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