https://www.taxtmi.com/caselaws?id=9821 At the discharge stage under section 245 CrPC, the court must see whether the materials, if unrebutted, disclose grounds for presuming the accused's involvement; on the prosecution record, including seized documents, cheque encashment and alleged participation in a conspiracy to obtain unlawful refunds through false tax deduction certificates and forged documents, the petitioner failed to show absence of a prima facie case and discharge was refused. A fresh revision on the same grounds was also held not entertainable because the earlier identical challenge had already been dismissed and had attained finality, leaving the court functus officio unless that order was first set aside by a competent court. en-us Fri, 30 Jun 2006 00:00:00 +0530 Wed, 01 Jul 2009 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9821 At the discharge stage under section 245 CrPC, the court must see whether the materials, if unrebutted, disclose grounds for presuming the accused's involvement; on the prosecution record, including seized documents, cheque encashment and alleged participation in a conspiracy to obtain unlawful refunds through false tax deduction certificates and forged documents, the petitioner failed to show absence of a prima facie case and discharge was refused. A fresh revision on the same grounds was also held not entertainable because the earlier identical challenge had already been dismissed and had attained finality, leaving the court functus officio unless that order was first set aside by a competent court. Case-Laws Income Tax Fri, 30 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9821