https://www.taxtmi.com/caselaws?id=451126 Income-tax assessment and appellate findings do not conclusively prove lawful sources of income in a disproportionate assets prosecution under the Prevention of Corruption Act; they are only evidentiary material to be tested at trial, so they do not by themselves justify quashing the case or discharge of the accused. A plea that one accused was a minor for part of the check period also did not warrant interference at the charge stage, because the court only considers whether there is ground for presuming the offence and does not conduct a mini-trial. The challenge to the framed charges therefore failed and the trial was allowed to proceed. en-us Tue, 19 Mar 2024 00:00:00 +0530 Fri, 19 Jun 2026 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451126 Income-tax assessment and appellate findings do not conclusively prove lawful sources of income in a disproportionate assets prosecution under the Prevention of Corruption Act; they are only evidentiary material to be tested at trial, so they do not by themselves justify quashing the case or discharge of the accused. A plea that one accused was a minor for part of the check period also did not warrant interference at the charge stage, because the court only considers whether there is ground for presuming the offence and does not conduct a mini-trial. The challenge to the framed charges therefore failed and the trial was allowed to proceed. Case-Laws Indian Laws Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451126