https://www.taxtmi.com/caselaws?id=22521 Section 397(3) of the Criminal Procedure Code does not curtail the High Court's inherent jurisdiction under section 482, which remains available sparingly to prevent injustice and secure the ends of justice. At the discharge stage under section 245, the court must only examine whether a prima facie case exists and should not conduct a trial-like appraisal of evidence; a strong suspicion on the material may justify further proceedings. Applying that test, discrepancies between accounts filed with the tax department and those submitted to the bank were sufficient to warrant continuation of the complaint under section 276C of the Income-tax Act, and the orders dismissing it were set aside. en-us Mon, 25 Feb 1991 00:00:00 +0530 Thu, 10 Dec 2009 18:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22521 Section 397(3) of the Criminal Procedure Code does not curtail the High Court's inherent jurisdiction under section 482, which remains available sparingly to prevent injustice and secure the ends of justice. At the discharge stage under section 245, the court must only examine whether a prima facie case exists and should not conduct a trial-like appraisal of evidence; a strong suspicion on the material may justify further proceedings. Applying that test, discrepancies between accounts filed with the tax department and those submitted to the bank were sufficient to warrant continuation of the complaint under section 276C of the Income-tax Act, and the orders dismissing it were set aside. Case-Laws Income Tax Mon, 25 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22521