https://www.taxtmi.com/caselaws?id=369791 Discharge under Section 245(2) CrPC is available only where the complaint is groundless on its face; if the complaint discloses prima facie material and the defence turns on disputed questions of fact, the matter must go to trial. In a prosecution under Section 276CC of the Income-tax Act, the accused's contention that no tax was payable and that a refund was due raised factual disputes that could not be examined at the threshold. The court held that the accused were not entitled to discharge under Section 245(2), and the prosecution was permitted to proceed, with liberty to seek discharge later under Section 245(1) after prosecution evidence. en-us Fri, 05 Oct 2018 00:00:00 +0530 Fri, 02 Nov 2018 13:46:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369791 Discharge under Section 245(2) CrPC is available only where the complaint is groundless on its face; if the complaint discloses prima facie material and the defence turns on disputed questions of fact, the matter must go to trial. In a prosecution under Section 276CC of the Income-tax Act, the accused's contention that no tax was payable and that a refund was due raised factual disputes that could not be examined at the threshold. The court held that the accused were not entitled to discharge under Section 245(2), and the prosecution was permitted to proceed, with liberty to seek discharge later under Section 245(1) after prosecution evidence. Case-Laws Income Tax Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369791