https://www.taxtmi.com/caselaws?id=17648 Criminal prosecution may be quashed at the threshold only in rare and exceptional cases where the complaint, read as a whole, discloses no offence, is patently absurd, inherently improbable, or barred by a clear legal defect; courts should not conduct a pre-trial assessment of evidence or disputed defence. Applying that principle, a complaint alleging failure to deduct and deposit tax at source, together with factual averments that the firm and its partners were responsible for the business and default, was treated as sufficient to proceed. The pleading need not repeat the exact charging language if the substance brings the case within the penal provision, and vicarious liability issues were left for trial. en-us Fri, 14 Mar 1997 00:00:00 +0530 Wed, 23 Sep 2009 18:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17648 Criminal prosecution may be quashed at the threshold only in rare and exceptional cases where the complaint, read as a whole, discloses no offence, is patently absurd, inherently improbable, or barred by a clear legal defect; courts should not conduct a pre-trial assessment of evidence or disputed defence. Applying that principle, a complaint alleging failure to deduct and deposit tax at source, together with factual averments that the firm and its partners were responsible for the business and default, was treated as sufficient to proceed. The pleading need not repeat the exact charging language if the substance brings the case within the penal provision, and vicarious liability issues were left for trial. Case-Laws Income Tax Fri, 14 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17648