https://www.taxtmi.com/caselaws?id=11650 A prima facie case for framing charges requires material showing wilful concealment, deliberate falsity, or identifiable forgery; where the record is insufficient, charges should not proceed. On the facts discussed, the alleged shortage of cement bags was capable of explanation by contemporaneous sale and despatch, the complainant's evidence was treated as unreliable and improbable, and the complaint did not establish that the disputed documents were forged by the respondents or that the relevant witness was properly identified and confronted. The revisional order discharging the respondents was therefore upheld in respect of offences under the Income-tax Act and the Penal Code. en-us Tue, 01 Apr 2003 00:00:00 +0530 Fri, 05 Feb 2010 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11650 A prima facie case for framing charges requires material showing wilful concealment, deliberate falsity, or identifiable forgery; where the record is insufficient, charges should not proceed. On the facts discussed, the alleged shortage of cement bags was capable of explanation by contemporaneous sale and despatch, the complainant's evidence was treated as unreliable and improbable, and the complaint did not establish that the disputed documents were forged by the respondents or that the relevant witness was properly identified and confronted. The revisional order discharging the respondents was therefore upheld in respect of offences under the Income-tax Act and the Penal Code. Case-Laws Income Tax Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11650