https://www.taxtmi.com/caselaws?id=17104 Discharge under section 245(2) of the Code of Criminal Procedure cannot be ordered before evidence is recorded under section 244, so a trial court lacks jurisdiction to discharge accused at that stage; the discharge orders were therefore set aside. However, remand for retrial was declined because the long delay, settlement-related proceedings, full payment of the assessed amount, the clause contemplating later withdrawal of prosecution, and the death of some accused showed that a fresh trial would cause serious and irreparable prejudice on the peculiar facts. en-us Fri, 07 Mar 1997 00:00:00 +0530 Tue, 15 Sep 2009 12:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17104 Discharge under section 245(2) of the Code of Criminal Procedure cannot be ordered before evidence is recorded under section 244, so a trial court lacks jurisdiction to discharge accused at that stage; the discharge orders were therefore set aside. However, remand for retrial was declined because the long delay, settlement-related proceedings, full payment of the assessed amount, the clause contemplating later withdrawal of prosecution, and the death of some accused showed that a fresh trial would cause serious and irreparable prejudice on the peculiar facts. Case-Laws Income Tax Fri, 07 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17104