https://www.taxtmi.com/caselaws?id=12928 A criminal complaint under section 277 of the Income-tax Act, 1961, read with sections 193 and 196 IPC, was not quashed at the pre-trial stage because the allegations, taken at face value, disclosed a prima facie offence. The Court applied the settled rule that interference at the quashing stage is exceptional and declined to assess the truth of the alleged false and contradictory statements before evidence. It also relied on section 278E, which presumes culpable mental state in Income-tax prosecutions, leaving the accused to rebut that presumption at trial. The petition for quashing and discharge therefore failed. en-us Fri, 09 Nov 2001 00:00:00 +0530 Mon, 25 May 2009 13:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12928 A criminal complaint under section 277 of the Income-tax Act, 1961, read with sections 193 and 196 IPC, was not quashed at the pre-trial stage because the allegations, taken at face value, disclosed a prima facie offence. The Court applied the settled rule that interference at the quashing stage is exceptional and declined to assess the truth of the alleged false and contradictory statements before evidence. It also relied on section 278E, which presumes culpable mental state in Income-tax prosecutions, leaving the accused to rebut that presumption at trial. The petition for quashing and discharge therefore failed. Case-Laws Income Tax Fri, 09 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12928