https://www.taxtmi.com/caselaws?id=25606 At the stage of framing charge, the court need not weigh evidence as in a final trial; it is enough if the material creates a strong suspicion or presumptive opinion that the alleged offence is made out. A co-accused's statement that sales recorded in udhar bahis were not reflected in the regular books was treated as sufficient material to proceed under sections 276C and 277 of the Income-tax Act. The discharge orders were set aside and the matter was remitted to the trial court for fresh proceedings in accordance with law. en-us Fri, 06 Mar 1987 00:00:00 +0530 Fri, 29 Jan 2010 16:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25606 At the stage of framing charge, the court need not weigh evidence as in a final trial; it is enough if the material creates a strong suspicion or presumptive opinion that the alleged offence is made out. A co-accused's statement that sales recorded in udhar bahis were not reflected in the regular books was treated as sufficient material to proceed under sections 276C and 277 of the Income-tax Act. The discharge orders were set aside and the matter was remitted to the trial court for fresh proceedings in accordance with law. Case-Laws Income Tax Fri, 06 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25606