https://www.taxtmi.com/caselaws?id=19541 An order setting aside discharge and directing framing of charge is not interlocutory where it conclusively affects the accused's right not to be tried, so revision under section 397(2) CrPC is maintainable. On the tax-prosecution issue, disclosure of the amounts and assets in returns, their acceptance in completed assessments, and the absence of sustainable concealment findings meant there was no prima facie wilful attempt to evade income-tax or wealth-tax. The discharge orders were therefore justified, the prosecution was unsustainable on the facts, and the accused were entitled to discharge. en-us Wed, 04 May 1994 00:00:00 +0530 Fri, 06 Nov 2009 18:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19541 An order setting aside discharge and directing framing of charge is not interlocutory where it conclusively affects the accused's right not to be tried, so revision under section 397(2) CrPC is maintainable. On the tax-prosecution issue, disclosure of the amounts and assets in returns, their acceptance in completed assessments, and the absence of sustainable concealment findings meant there was no prima facie wilful attempt to evade income-tax or wealth-tax. The discharge orders were therefore justified, the prosecution was unsustainable on the facts, and the accused were entitled to discharge. Case-Laws Income Tax Wed, 04 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19541