https://www.taxtmi.com/caselaws?id=19269 Specific allegations that the accused conspired to fabricate false books of account and use them as genuine in income-tax proceedings were sufficient to resist quashing under section 482 CrPC. The complaint attributed active participation to the partner petitioners, not merely their position in the firm, and the Court held that the detailed role of each accused could not be conclusively assessed at the quashing stage. The matter was therefore left for trial, and the request to terminate the criminal proceedings was rejected. en-us Wed, 04 Jan 1995 00:00:00 +0530 Thu, 05 Nov 2009 11:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19269 Specific allegations that the accused conspired to fabricate false books of account and use them as genuine in income-tax proceedings were sufficient to resist quashing under section 482 CrPC. The complaint attributed active participation to the partner petitioners, not merely their position in the firm, and the Court held that the detailed role of each accused could not be conclusively assessed at the quashing stage. The matter was therefore left for trial, and the request to terminate the criminal proceedings was rejected. Case-Laws Income Tax Wed, 04 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19269