https://www.taxtmi.com/caselaws?id=25903 Inherent jurisdiction under section 482 CrPC will not be exercised to quash criminal proceedings or a charge under section 278 of the Income-tax Act where the challenge turns on absence of material and issues that are essentially evidentiary. The High Court held that it cannot step into the Magistrate's role at that stage, and interference is justified only when the record discloses clear abuse of process or gross injustice. As no such circumstance was shown, the Court declined to quash the proceedings and charge. en-us Mon, 25 Nov 1985 00:00:00 +0530 Mon, 01 Feb 2010 15:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25903 Inherent jurisdiction under section 482 CrPC will not be exercised to quash criminal proceedings or a charge under section 278 of the Income-tax Act where the challenge turns on absence of material and issues that are essentially evidentiary. The High Court held that it cannot step into the Magistrate's role at that stage, and interference is justified only when the record discloses clear abuse of process or gross injustice. As no such circumstance was shown, the Court declined to quash the proceedings and charge. Case-Laws Income Tax Mon, 25 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25903