https://www.taxtmi.com/caselaws?id=309053 The SC set aside the High Court's orders discharging the accused from prosecution under Section 239 CrPC for possessing disproportionate assets. The Court held that at the discharge stage, only a prima facie case must be considered, not the probative value of evidence or explanations by the accused. The High Court erred by re-evaluating evidence and acting beyond its revisional powers under Sections 397 and 401 CrPC, which are limited to correcting manifest legal or procedural errors. The accused's disclosure of income to tax authorities and their explanations cannot be tested at this stage. The case was remanded to the Special Court to frame charges and proceed to trial, affirming that the prosecution must establish a prima facie case before discharge is granted. The appeal was allowed. en-us Mon, 05 Sep 2022 00:00:00 +0530 Fri, 01 Aug 2025 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309053 The SC set aside the High Court's orders discharging the accused from prosecution under Section 239 CrPC for possessing disproportionate assets. The Court held that at the discharge stage, only a prima facie case must be considered, not the probative value of evidence or explanations by the accused. The High Court erred by re-evaluating evidence and acting beyond its revisional powers under Sections 397 and 401 CrPC, which are limited to correcting manifest legal or procedural errors. The accused's disclosure of income to tax authorities and their explanations cannot be tested at this stage. The case was remanded to the Special Court to frame charges and proceed to trial, affirming that the prosecution must establish a prima facie case before discharge is granted. The appeal was allowed. Case-Laws Indian Laws Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309053