https://www.taxtmi.com/caselaws?id=14805 An accused seeking discharge under section 245(1) CrPC could not rely on an Appellate Tribunal order where the complaint alleged filing of a false return, suppression of turnover and income, and wilful attempt to evade tax under sections 276C(1) and 277 of the Income-tax Act. The Tribunal merely recharacterised the concealed income as income from other sources and did not negate the alleged concealment or falsity in the return. Because the complaint's foundation remained intact, the prosecution survived and no ground for discharge was made out. en-us Wed, 09 Feb 2000 00:00:00 +0530 Sat, 18 Jul 2009 17:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14805 An accused seeking discharge under section 245(1) CrPC could not rely on an Appellate Tribunal order where the complaint alleged filing of a false return, suppression of turnover and income, and wilful attempt to evade tax under sections 276C(1) and 277 of the Income-tax Act. The Tribunal merely recharacterised the concealed income as income from other sources and did not negate the alleged concealment or falsity in the return. Because the complaint's foundation remained intact, the prosecution survived and no ground for discharge was made out. Case-Laws Income Tax Wed, 09 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14805