https://www.taxtmi.com/caselaws?id=77138 Inherent jurisdiction under section 482 of the Code of Criminal Procedure may still be invoked even after a revision against a charge order has failed, where intervention is needed to prevent miscarriage of justice. The note also states that, if the tax appellate material shows the underlying payment issue to be debatable and the disallowance has been reduced, the essential ingredient of a wilful attempt to evade tax under section 276C(1) is not established. On that reasoning, the criminal charge against the individual was quashed, while proceedings against the company were allowed to continue. en-us Mon, 23 Mar 2009 00:00:00 +0530 Fri, 01 Feb 2013 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77138 Inherent jurisdiction under section 482 of the Code of Criminal Procedure may still be invoked even after a revision against a charge order has failed, where intervention is needed to prevent miscarriage of justice. The note also states that, if the tax appellate material shows the underlying payment issue to be debatable and the disallowance has been reduced, the essential ingredient of a wilful attempt to evade tax under section 276C(1) is not established. On that reasoning, the criminal charge against the individual was quashed, while proceedings against the company were allowed to continue. Case-Laws Income Tax Mon, 23 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77138