https://www.taxtmi.com/caselaws?id=763606 At the discharge stage under Section 239 CrPC, the court must ask only whether the materials disclose a prima facie case or make the charge groundless; it cannot weigh evidence, seek clinching proof, or conduct a trial-like appraisal. Strong suspicion based on the record is sufficient to frame charge, and revisional interference is justified only in rare cases. The Supreme Court held that the High Court exceeded this limited jurisdiction by examining income-tax materials, drawing its own inference on the source of income, and insisting on proof of abetment, so its approach was legally unsustainable and the discharge order could not stand. en-us Thu, 19 Dec 2024 00:00:00 +0530 Mon, 23 Dec 2024 20:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763606 At the discharge stage under Section 239 CrPC, the court must ask only whether the materials disclose a prima facie case or make the charge groundless; it cannot weigh evidence, seek clinching proof, or conduct a trial-like appraisal. Strong suspicion based on the record is sufficient to frame charge, and revisional interference is justified only in rare cases. The Supreme Court held that the High Court exceeded this limited jurisdiction by examining income-tax materials, drawing its own inference on the source of income, and insisting on proof of abetment, so its approach was legally unsustainable and the discharge order could not stand. Case-Laws Indian Laws Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763606