https://www.taxtmi.com/caselaws?id=19795 Criminal proceedings for alleged failure to deposit tax deducted at source were not quashed because the complaint disclosed a prima facie case and no manifest illegality or injustice was shown. The Court noted that cognizance had already been taken, two prosecution witnesses had been examined, and the record did not reveal any bona fide or reasonable explanation for the default. At the cognizance stage, only a prima facie view is required, so the inherent jurisdiction was not invoked to interfere with the proceedings. The challenge to the cognizance order therefore failed. en-us Fri, 05 Nov 1993 00:00:00 +0530 Mon, 09 Nov 2009 17:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19795 Criminal proceedings for alleged failure to deposit tax deducted at source were not quashed because the complaint disclosed a prima facie case and no manifest illegality or injustice was shown. The Court noted that cognizance had already been taken, two prosecution witnesses had been examined, and the record did not reveal any bona fide or reasonable explanation for the default. At the cognizance stage, only a prima facie view is required, so the inherent jurisdiction was not invoked to interfere with the proceedings. The challenge to the cognizance order therefore failed. Case-Laws Income Tax Fri, 05 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19795