https://www.taxtmi.com/caselaws?id=13144 Detailed allegations that a medical certificate was knowingly issued to support a false tax deduction claim were sufficient to disclose a prima facie case at the quashing stage. The complaint specifically alleged that the claimant relied on the certificate, the claim was found false on enquiry, and the petitioner issued it to facilitate tax benefit and evade tax. The High Court held that such pleaded facts could not be rejected at threshold merely because the petitioner disputed reliance on a co-accused's statement; those factual and legal defences could be raised before the trial court. The proceedings were therefore not quashed. en-us Wed, 28 Mar 2001 00:00:00 +0530 Tue, 26 May 2009 16:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13144 Detailed allegations that a medical certificate was knowingly issued to support a false tax deduction claim were sufficient to disclose a prima facie case at the quashing stage. The complaint specifically alleged that the claimant relied on the certificate, the claim was found false on enquiry, and the petitioner issued it to facilitate tax benefit and evade tax. The High Court held that such pleaded facts could not be rejected at threshold merely because the petitioner disputed reliance on a co-accused's statement; those factual and legal defences could be raised before the trial court. The proceedings were therefore not quashed. Case-Laws Income Tax Wed, 28 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13144