https://www.taxtmi.com/caselaws?id=22079 At the quashing stage, a criminal complaint under the Income-tax Act is tested only for whether its averments, taken at face value, disclose the basic ingredients of the alleged offences; a detailed evidentiary inquiry is impermissible. On that approach, allegations that business transactions and demand drafts were omitted from the accounts, that incomplete figures were used in assessment, and that the conduct was aimed at concealing identity and evading tax were sufficient to sustain prima facie prosecution for wilful attempt to evade tax and allied offences. The absence of a completed assessment under section 69C, and arguments drawn from section 271(1)(c), did not defeat the criminal complaints. en-us Tue, 04 Sep 1990 00:00:00 +0530 Sat, 05 Dec 2009 18:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22079 At the quashing stage, a criminal complaint under the Income-tax Act is tested only for whether its averments, taken at face value, disclose the basic ingredients of the alleged offences; a detailed evidentiary inquiry is impermissible. On that approach, allegations that business transactions and demand drafts were omitted from the accounts, that incomplete figures were used in assessment, and that the conduct was aimed at concealing identity and evading tax were sufficient to sustain prima facie prosecution for wilful attempt to evade tax and allied offences. The absence of a completed assessment under section 69C, and arguments drawn from section 271(1)(c), did not defeat the criminal complaints. Case-Laws Income Tax Tue, 04 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22079