https://www.taxtmi.com/caselaws?id=21989 A complaint alleging that partners of a firm conspired to evade tax, defraud the revenue, deceive the Income-tax Officer and fabricate false evidence by maintaining books with false entries was found to disclose a prima facie case. On those averments, the High Court held that inherent jurisdiction under section 482 CrPC could not be used to quash the prosecution at the threshold, because the prosecution was entitled to lead evidence and the petitioners could raise their defences before the trial Magistrate after evidence was recorded. Quashing was therefore refused at this stage. en-us Mon, 23 Sep 1991 00:00:00 +0530 Sat, 05 Dec 2009 12:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21989 A complaint alleging that partners of a firm conspired to evade tax, defraud the revenue, deceive the Income-tax Officer and fabricate false evidence by maintaining books with false entries was found to disclose a prima facie case. On those averments, the High Court held that inherent jurisdiction under section 482 CrPC could not be used to quash the prosecution at the threshold, because the prosecution was entitled to lead evidence and the petitioners could raise their defences before the trial Magistrate after evidence was recorded. Quashing was therefore refused at this stage. Case-Laws Income Tax Mon, 23 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21989