https://www.taxtmi.com/caselaws?id=27200 A petition invoking inherent jurisdiction was held not maintainable where the proper remedy against a discharge order was revision, and that revisional remedy had become time-barred; the inherent power could not be used to bypass the expired statutory route. The court also found no prima facie material to sustain prosecution for knowingly false verification under section 277 of the Income-tax Act or cheating under section 420 read with section 511 of the Indian Penal Code, because the record did not show deliberate falsity or the elements of attempted cheating. The discharge order was therefore sustained and the petition rejected. en-us Tue, 26 Mar 1985 00:00:00 +0530 Thu, 11 Feb 2010 14:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27200 A petition invoking inherent jurisdiction was held not maintainable where the proper remedy against a discharge order was revision, and that revisional remedy had become time-barred; the inherent power could not be used to bypass the expired statutory route. The court also found no prima facie material to sustain prosecution for knowingly false verification under section 277 of the Income-tax Act or cheating under section 420 read with section 511 of the Indian Penal Code, because the record did not show deliberate falsity or the elements of attempted cheating. The discharge order was therefore sustained and the petition rejected. Case-Laws Income Tax Tue, 26 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27200