https://www.taxtmi.com/caselaws?id=18495 Revisional jurisdiction under section 397 of the Code of Criminal Procedure is not a second appeal and interference is justified only for a clear procedural defect, manifest error of law, or miscarriage of justice. On the facts, material showing prolonged tax default, sale of property while arrears remained outstanding, and non-utilisation of sale proceeds for the tax liability was sufficient to support the framing of charges for wilful attempt to evade income-tax. Whether the sale was compelled by urgent necessity was a matter for trial. Subsequent payment of the arrears did not, by itself, extinguish the prosecution or make the charge groundless. en-us Fri, 19 Jan 1996 00:00:00 +0530 Thu, 01 Oct 2009 12:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18495 Revisional jurisdiction under section 397 of the Code of Criminal Procedure is not a second appeal and interference is justified only for a clear procedural defect, manifest error of law, or miscarriage of justice. On the facts, material showing prolonged tax default, sale of property while arrears remained outstanding, and non-utilisation of sale proceeds for the tax liability was sufficient to support the framing of charges for wilful attempt to evade income-tax. Whether the sale was compelled by urgent necessity was a matter for trial. Subsequent payment of the arrears did not, by itself, extinguish the prosecution or make the charge groundless. Case-Laws Income Tax Fri, 19 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18495