https://www.taxtmi.com/caselaws?id=21695 The judge upheld the respondents' contentions in a case challenging a complaint filed under sections 276C, 277, and 278B of the Income-tax Act, 1961. The judge found that the complaint was not without jurisdiction, emphasizing the basis of the disputed liability in the complaint and rejecting the petitioners' argument regarding lack of wilful tax evasion. The judge clarified the test for quashing a criminal proceeding, highlighting that the likelihood of conviction should be assessed based on the complaint's allegations. Ultimately, the judge dismissed the writ application, allowing the petitioners to raise their points before the Magistrate. en-us Mon, 13 May 1991 00:00:00 +0530 Thu, 26 Nov 2009 18:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21695 The judge upheld the respondents' contentions in a case challenging a complaint filed under sections 276C, 277, and 278B of the Income-tax Act, 1961. The judge found that the complaint was not without jurisdiction, emphasizing the basis of the disputed liability in the complaint and rejecting the petitioners' argument regarding lack of wilful tax evasion. The judge clarified the test for quashing a criminal proceeding, highlighting that the likelihood of conviction should be assessed based on the complaint's allegations. Ultimately, the judge dismissed the writ application, allowing the petitioners to raise their points before the Magistrate. Case-Laws Income Tax Mon, 13 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21695