https://www.taxtmi.com/caselaws?id=201933 A discharge petition under section 245(2) of the Code of Criminal Procedure is maintainable at any previous stage and need not await recording of evidence under section 244, so the Magistrate may consider whether the charge is groundless before prosecution evidence begins. An order of the Income-tax Appellate Tribunal cancelling penalty is relevant but not binding on the criminal court, which must assess the complaint independently on the evidence before it. Where the complaint also alleges independent penal offences, the Tribunal's order does not by itself render the prosecution groundless. The trial court was directed to decide discharge first and then proceed with witness examination. en-us Fri, 30 Apr 2010 00:00:00 +0530 Wed, 02 Jan 2013 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201933 A discharge petition under section 245(2) of the Code of Criminal Procedure is maintainable at any previous stage and need not await recording of evidence under section 244, so the Magistrate may consider whether the charge is groundless before prosecution evidence begins. An order of the Income-tax Appellate Tribunal cancelling penalty is relevant but not binding on the criminal court, which must assess the complaint independently on the evidence before it. Where the complaint also alleges independent penal offences, the Tribunal's order does not by itself render the prosecution groundless. The trial court was directed to decide discharge first and then proceed with witness examination. Case-Laws Income Tax Fri, 30 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201933