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1 - 7 of 7 (0.38 seconds)Section 276B in The Income Tax Act, 1961 [Entire Act]
Section 278B in The Income Tax Act, 1961 [Entire Act]
Madhumilan Syntex Pvt. Ltd. And Anr. vs Union Of India (Uoi) And Anr. on 24 November, 1984
16.The learned counsel for the petitioner submitted that non-
executive director cannot be treated as a principal officer, since such
director is not involved in the day-to-day affairs of the company. The
Income Tax Act comes up with a very specific provision under Section
2(35) of the Act, wherein notice can be issued to all the directors treating
them as principal officers. The Hon'ble Apex Court in the above
judgment has categorically held that once such notice is given and
necessary averments are also made in the complaint, the fact as to
whether the director is a principal officer or not can only be decided in
trial. This ratio will squarely apply to the facts of the present case. That is
the reason why, the learned Single Judge, while dismissing two other
quash petitions filed by the petitioner challenging two other complaints
of similar nature, rightly relied upon the judgment of the Hon'ble Apex
Court in Madhumilan Syntex Ltd., case and dismissed those petitions.
The present petitions are also liable to be treated in the same manner and
this Court does not find any ground to interfere with the proceedings of
the Court below.
Section 276 in The Code of Criminal Procedure, 1973 [Entire Act]
Section 313 in The Code of Criminal Procedure, 1973 [Entire Act]
Section 482 in The Code of Criminal Procedure, 1973 [Entire Act]
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