https://www.taxtmi.com/caselaws?id=16182 A revision against a Magistrate's order should ordinarily be filed before the Court of Sessions, as concurrent revisional jurisdiction under the Criminal Procedure Code does not justify bypassing that forum in the normal course. At the charge stage, the court is confined to whether the pre-charge material discloses a prima facie offence: the complaint showed an obligation to deduct tax at source under section 194C and supported framing of charge under section 276B for failure to do so. Defences based on low amount, alleged lack of opportunity, later deposit of tax, and delay in prosecution were treated as matters for trial, not discharge. en-us Thu, 19 Nov 1998 00:00:00 +0530 Tue, 01 Sep 2009 16:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16182 A revision against a Magistrate's order should ordinarily be filed before the Court of Sessions, as concurrent revisional jurisdiction under the Criminal Procedure Code does not justify bypassing that forum in the normal course. At the charge stage, the court is confined to whether the pre-charge material discloses a prima facie offence: the complaint showed an obligation to deduct tax at source under section 194C and supported framing of charge under section 276B for failure to do so. Defences based on low amount, alleged lack of opportunity, later deposit of tax, and delay in prosecution were treated as matters for trial, not discharge. Case-Laws Income Tax Thu, 19 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16182