https://www.taxtmi.com/caselaws?id=304413 The court quashed the order passed by the Additional Chief Metropolitan Magistrate and discharged the applicants in cases related to the Income Tax Act. The applicants, non-executive Directors, successfully argued lack of involvement in day-to-day affairs and absence of notice before prosecution sanction. Emphasizing the need for credible material and a prima facie case, the court ruled that the prosecution failed to establish the applicants' liability, setting aside the previous order and relieving them of prosecution, highlighting the burden of proof on the prosecution to demonstrate the accused's knowledge and involvement. en-us Tue, 04 Feb 2003 00:00:00 +0530 Sat, 24 Sep 2022 11:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304413 The court quashed the order passed by the Additional Chief Metropolitan Magistrate and discharged the applicants in cases related to the Income Tax Act. The applicants, non-executive Directors, successfully argued lack of involvement in day-to-day affairs and absence of notice before prosecution sanction. Emphasizing the need for credible material and a prima facie case, the court ruled that the prosecution failed to establish the applicants' liability, setting aside the previous order and relieving them of prosecution, highlighting the burden of proof on the prosecution to demonstrate the accused's knowledge and involvement. Case-Laws Income Tax Tue, 04 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304413