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    <title>2019 (9) TMI 1659 - Supreme Court</title>
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    <description>In a disproportionate assets prosecution, a discharge cannot rest on the ground that the accused was not given a separate opportunity during investigation to explain the assets when statements were recorded and sanction otherwise existed. A claimed defect in sanction based on non-consideration of the explanation concerns the validity of sanction, not its absence, and is ordinarily for trial. At the discharge stage, the court must examine the charge-sheet material on assets, income, expenditure and alleged disproportion; disputed questions requiring evidence, including abetment allegations, are premature for final determination.</description>
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      <link>https://www.taxtmi.com/caselaws?id=303408</link>
      <description>In a disproportionate assets prosecution, a discharge cannot rest on the ground that the accused was not given a separate opportunity during investigation to explain the assets when statements were recorded and sanction otherwise existed. A claimed defect in sanction based on non-consideration of the explanation concerns the validity of sanction, not its absence, and is ordinarily for trial. At the discharge stage, the court must examine the charge-sheet material on assets, income, expenditure and alleged disproportion; disputed questions requiring evidence, including abetment allegations, are premature for final determination.</description>
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