https://www.taxtmi.com/caselaws?id=13084 Revisional interference with an order framing charge in an Income-tax Act prosecution is limited to exceptional cases, and the High Court will not reappraise prima facie material at that stage. The trial court had found a prima facie case and treated the claim that the accused was only a technical director, and not responsible for the company's affairs, as a matter for evidence. Because the disputed responsibility issue required trial evidence and the prior challenge to the proceedings had already failed, the High Court declined to disturb the charge and allowed the prosecution to proceed. en-us Fri, 17 Aug 2001 00:00:00 +0530 Tue, 26 May 2009 13:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13084 Revisional interference with an order framing charge in an Income-tax Act prosecution is limited to exceptional cases, and the High Court will not reappraise prima facie material at that stage. The trial court had found a prima facie case and treated the claim that the accused was only a technical director, and not responsible for the company's affairs, as a matter for evidence. Because the disputed responsibility issue required trial evidence and the prior challenge to the proceedings had already failed, the High Court declined to disturb the charge and allowed the prosecution to proceed. Case-Laws Income Tax Fri, 17 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13084