https://www.taxtmi.com/caselaws?id=18317 Allegations of fabricated account books, false entries, concealment of income, and tax evasion under the Income-tax Act and the IPC were held to require evidentiary examination, so they could not be decided in a quashing proceeding at the threshold. The Court noted that the prescribed punishment made the matter triable under warrant procedure, and the accused could raise all available defences at trial. On that basis, the request to quash the criminal proceedings was rejected. en-us Tue, 10 Oct 1995 00:00:00 +0530 Wed, 30 Sep 2009 11:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18317 Allegations of fabricated account books, false entries, concealment of income, and tax evasion under the Income-tax Act and the IPC were held to require evidentiary examination, so they could not be decided in a quashing proceeding at the threshold. The Court noted that the prescribed punishment made the matter triable under warrant procedure, and the accused could raise all available defences at trial. On that basis, the request to quash the criminal proceedings was rejected. Case-Laws Income Tax Tue, 10 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18317