https://www.taxtmi.com/caselaws?id=400098 At the summoning stage under Section 204 CrPC, the Magistrate is required only to determine whether the complaint and supporting material disclose a prima facie case, not to undertake detailed appreciation of evidence. Here, the complaint was backed by an inspection report and related documents, and the allegations disclosed offences under the Companies Act. The reasoned summoning order was therefore not a mechanical or proforma exercise, and no abuse of process was shown. The challenge to the summoning order failed, and quashing was refused. en-us Wed, 21 Oct 2020 00:00:00 +0530 Wed, 28 Oct 2020 09:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400098 At the summoning stage under Section 204 CrPC, the Magistrate is required only to determine whether the complaint and supporting material disclose a prima facie case, not to undertake detailed appreciation of evidence. Here, the complaint was backed by an inspection report and related documents, and the allegations disclosed offences under the Companies Act. The reasoned summoning order was therefore not a mechanical or proforma exercise, and no abuse of process was shown. The challenge to the summoning order failed, and quashing was refused. Case-Laws Companies Law Wed, 21 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400098