https://www.taxtmi.com/caselaws?id=19350 At the discharge stage in a prosecution under the Income-tax Act and the Indian Penal Code, the court examined whether the complaint and supporting materials, if unrebutted, could sustain a conviction. Allegations of non-accounting of sales, short-credited consideration, inflated expenses, fabricated documents and false account books provided a sufficient factual basis against both partners and employees. The contention that the partners could not be proceeded against was rejected, and the Magistrate's refusal to discharge was upheld. en-us Mon, 28 Nov 1994 00:00:00 +0530 Thu, 05 Nov 2009 16:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19350 At the discharge stage in a prosecution under the Income-tax Act and the Indian Penal Code, the court examined whether the complaint and supporting materials, if unrebutted, could sustain a conviction. Allegations of non-accounting of sales, short-credited consideration, inflated expenses, fabricated documents and false account books provided a sufficient factual basis against both partners and employees. The contention that the partners could not be proceeded against was rejected, and the Magistrate's refusal to discharge was upheld. Case-Laws Income Tax Mon, 28 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19350