https://www.taxtmi.com/caselaws?id=19130 In quashing proceedings under the Income-tax Act, disputed questions of fact, including whether the amount repaid was a loan or a deposit, could not be decided at the threshold. The High Court held that such controversy required evidence and should be left to trial rather than terminated through inherent jurisdiction. The plea of reasonable cause was also insufficient for interference, as the record showed a show-cause notice and reply, but no basis to short-circuit the prosecution. The criminal miscellaneous petitions were therefore not fit for quashing, and the factual issues were left for determination by the trial court. en-us Mon, 07 Nov 1994 00:00:00 +0530 Wed, 04 Nov 2009 12:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19130 In quashing proceedings under the Income-tax Act, disputed questions of fact, including whether the amount repaid was a loan or a deposit, could not be decided at the threshold. The High Court held that such controversy required evidence and should be left to trial rather than terminated through inherent jurisdiction. The plea of reasonable cause was also insufficient for interference, as the record showed a show-cause notice and reply, but no basis to short-circuit the prosecution. The criminal miscellaneous petitions were therefore not fit for quashing, and the factual issues were left for determination by the trial court. Case-Laws Income Tax Mon, 07 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19130