https://www.taxtmi.com/caselaws?id=21805 At the quashing stage, prosecution for false verification and wilful attempt to evade tax will continue where the complaint itself discloses the essential ingredients of the offences under sections 276C(1) and 277 of the Income-tax Act. The Court confined its review to the complaint, declined to rely on disputed defence material or later appellate proceedings, and found no exceptional circumstance or abuse of process warranting interference under section 482 CrPC. It also held that section 279(1A) was not shown on the pleaded facts to bar the prosecution, so the criminal case was allowed to proceed to trial. en-us Thu, 11 Oct 1990 00:00:00 +0530 Tue, 01 Dec 2009 13:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21805 At the quashing stage, prosecution for false verification and wilful attempt to evade tax will continue where the complaint itself discloses the essential ingredients of the offences under sections 276C(1) and 277 of the Income-tax Act. The Court confined its review to the complaint, declined to rely on disputed defence material or later appellate proceedings, and found no exceptional circumstance or abuse of process warranting interference under section 482 CrPC. It also held that section 279(1A) was not shown on the pleaded facts to bar the prosecution, so the criminal case was allowed to proceed to trial. Case-Laws Income Tax Thu, 11 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21805