https://www.taxtmi.com/caselaws?id=17905 Affidavit evidence cannot ordinarily be treated as proof unless the procedural law expressly permits it, so an age-based plea and reliance on departmental circulars could not justify interference under section 482 CrPC. Questions about a partner's liability, including the effect of not signing the return, were factual matters for the trial court and were not suitable for inherent jurisdiction at the charge stage. No convincing material connected the husbands with abetment or conspiracy, so their discharge was sustained. A petition under section 482 cannot be used as a second revision in disguise after dismissal of revisions, and such use of inherent power was held impermissible. en-us Fri, 10 May 1996 00:00:00 +0530 Fri, 25 Sep 2009 15:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17905 Affidavit evidence cannot ordinarily be treated as proof unless the procedural law expressly permits it, so an age-based plea and reliance on departmental circulars could not justify interference under section 482 CrPC. Questions about a partner's liability, including the effect of not signing the return, were factual matters for the trial court and were not suitable for inherent jurisdiction at the charge stage. No convincing material connected the husbands with abetment or conspiracy, so their discharge was sustained. A petition under section 482 cannot be used as a second revision in disguise after dismissal of revisions, and such use of inherent power was held impermissible. Case-Laws Income Tax Fri, 10 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17905