https://www.taxtmi.com/caselaws?id=14494 The Delhi High Court held that discharge under section 276B of the Income-tax Act was not warranted where the alleged default depended on disputed factual questions about the nature of the credit to the Government account and the accounting treatment of the amount. Because the materials did not conclusively establish absence of an offence at the discharge stage, the Court found no legal infirmity in the framed charge. The revision challenge to the order refusing discharge therefore failed, and the order declining discharge was sustained. en-us Fri, 25 Aug 2000 00:00:00 +0530 Thu, 16 Jul 2009 12:18:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14494 The Delhi High Court held that discharge under section 276B of the Income-tax Act was not warranted where the alleged default depended on disputed factual questions about the nature of the credit to the Government account and the accounting treatment of the amount. Because the materials did not conclusively establish absence of an offence at the discharge stage, the Court found no legal infirmity in the framed charge. The revision challenge to the order refusing discharge therefore failed, and the order declining discharge was sustained. Case-Laws Income Tax Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14494