https://www.taxtmi.com/caselaws?id=762743 Where the record discloses prima facie material of fraudulent credit, misuse of a digital signature, and an admitted deposit linked to an alleged wrongful refund scheme, a quashing petition will not succeed. Approver statements and other incriminating circumstances were treated as sufficient to require trial, and the accused's defence could not be examined in detail at the quash stage. Disputed facts and weighing of evidence were reserved for the trial court, so the criminal proceedings were allowed to continue. en-us Fri, 29 Nov 2024 00:00:00 +0530 Thu, 05 Dec 2024 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762743 Where the record discloses prima facie material of fraudulent credit, misuse of a digital signature, and an admitted deposit linked to an alleged wrongful refund scheme, a quashing petition will not succeed. Approver statements and other incriminating circumstances were treated as sufficient to require trial, and the accused's defence could not be examined in detail at the quash stage. Disputed facts and weighing of evidence were reserved for the trial court, so the criminal proceedings were allowed to continue. Case-Laws Income Tax Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762743