https://www.taxtmi.com/caselaws?id=379304 In quashing proceedings, the court examines only whether the complaint and supporting material disclose the ingredients of the alleged offences, and it will not conduct a mini trial or assess evidentiary strength at the threshold. Allegations that, during a survey under Section 133A of the Income-tax Act, a person removed and swallowed a page from an impounded folder were held sufficient on their face to indicate obstruction of public functions and attempted destruction of evidence. Disputed facts, the absence of independent witnesses, and other defence contentions were treated as matters for trial, so no ground for quashing was made out and the prosecution was allowed to proceed. en-us Fri, 08 Mar 2019 00:00:00 +0530 Tue, 30 Apr 2019 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379304 In quashing proceedings, the court examines only whether the complaint and supporting material disclose the ingredients of the alleged offences, and it will not conduct a mini trial or assess evidentiary strength at the threshold. Allegations that, during a survey under Section 133A of the Income-tax Act, a person removed and swallowed a page from an impounded folder were held sufficient on their face to indicate obstruction of public functions and attempted destruction of evidence. Disputed facts, the absence of independent witnesses, and other defence contentions were treated as matters for trial, so no ground for quashing was made out and the prosecution was allowed to proceed. Case-Laws Income Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379304