https://www.taxtmi.com/caselaws?id=434085 A charge-sheet based on loose papers and alleged cash entries was found unsustainable where the material did not establish a clear nexus with the petitioner, no independent corroboration supported the allegation, and the disputed entry had not been treated as income in the assessment of the searched person. The Court treated the foundation of the disciplinary action as vague, speculative, and based on suspicion rather than adequate evidence, and intervened in writ jurisdiction under Article 226 as an exceptional case. The charge-sheet was quashed, and the disciplinary proceedings were not permitted to continue on that basis. en-us Thu, 09 Feb 2023 00:00:00 +0530 Fri, 17 Feb 2023 04:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434085 A charge-sheet based on loose papers and alleged cash entries was found unsustainable where the material did not establish a clear nexus with the petitioner, no independent corroboration supported the allegation, and the disputed entry had not been treated as income in the assessment of the searched person. The Court treated the foundation of the disciplinary action as vague, speculative, and based on suspicion rather than adequate evidence, and intervened in writ jurisdiction under Article 226 as an exceptional case. The charge-sheet was quashed, and the disciplinary proceedings were not permitted to continue on that basis. Case-Laws Indian Laws Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434085