1979 INSC 0168
                                               Uttam Chand & Others
                                                           Vs

                                  Income-Tax Officer Central Circle Amritsar
                                        Criminal Appeal No. 156 of 1979

                                (CJI Y. V. Chandrachud, V. D. Tulzapurkar JJ)
                                                      05.03.1979
                                                     JUDGMENT

1. "Heard counsel, special leave granted. In view of the finding recorded by the Income-tax
Appellate Tribunal that it was clear on the appraisal of the entire material on the record that
Shrimati Janak Rani was partner of the assessee-firm and that the firm was a genuine firm, we do
not see how the assessee can be prosecuted for filing false returns. We, accordingly, allow this
appeal and quash the prosecution.
There will be no order as to costs."

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