https://www.taxtmi.com/caselaws?id=210686 The High Court held that while there was a statutory bar against a second revision petition under Section 397(3) of the CrPC, it retained inherent powers under Section 482 to entertain petitions sparingly. The court found the respondents' actions indicated a prima facie case of tax evasion under Section 276-C of the Income Tax Act, rejecting arguments that their conduct amounted to mere preparation. Consequently, the court set aside lower court orders, remanding the matter for expedited trial without expressing an opinion on the case's merits. 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 The High Court held that while there was a statutory bar against a second revision petition under Section 397(3) of the CrPC, it retained inherent powers under Section 482 to entertain petitions sparingly. The court found the respondents' actions indicated a prima facie case of tax evasion under Section 276-C of the Income Tax Act, rejecting arguments that their conduct amounted to mere preparation. Consequently, the court set aside lower court orders, remanding the matter for expedited trial without expressing an opinion on the case's merits. Case-Laws Income Tax Fri, 10 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210686