https://www.taxtmi.com/caselaws?id=210686 Section 482 CrPC remains available in exceptional cases despite the bar on a second revision under Section 397(3), where intervention is needed to prevent abuse of process or miscarriage of justice; the petition was therefore maintainable in principle. At the charge-framing stage, the court need only assess whether the material gives rise to strong suspicion, not conduct a trial-like evaluation of evidence. On the material alleging false entries, manipulation of donation accounts, and circumstances facilitating tax evasion, the discharge orders were unsustainable under Section 276C(2) of the Income-tax Act and were set aside. The matter was remanded for further proceedings before the competent criminal court. en-us Fri, 10 Feb 2012 00:00:00 +0530 Fri, 28 Jun 2013 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210686 Section 482 CrPC remains available in exceptional cases despite the bar on a second revision under Section 397(3), where intervention is needed to prevent abuse of process or miscarriage of justice; the petition was therefore maintainable in principle. At the charge-framing stage, the court need only assess whether the material gives rise to strong suspicion, not conduct a trial-like evaluation of evidence. On the material alleging false entries, manipulation of donation accounts, and circumstances facilitating tax evasion, the discharge orders were unsustainable under Section 276C(2) of the Income-tax Act and were set aside. The matter was remanded for further proceedings before the competent criminal court. Case-Laws Income Tax Fri, 10 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210686