https://www.taxtmi.com/caselaws?id=764642 Complaint proceedings alleging offences under the Income-tax Act were not fit for quashing under Section 482 CrPC at the initial stage because the complaint disclosed cognizable offences under Sections 276C(1) and 277, treated as cognizable under Section 279A. The Court held that, while considering quashing, it cannot test the truthfulness of the allegations or evaluate the defence case; such disputed pleas must be left to trial. The petitioners' arguments that the allegations were false, premature, or did not disclose an offence were therefore treated as matters of defence, and the criminal proceedings were allowed to continue. en-us Mon, 30 Dec 2024 00:00:00 +0530 Tue, 14 Jan 2025 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764642 Complaint proceedings alleging offences under the Income-tax Act were not fit for quashing under Section 482 CrPC at the initial stage because the complaint disclosed cognizable offences under Sections 276C(1) and 277, treated as cognizable under Section 279A. The Court held that, while considering quashing, it cannot test the truthfulness of the allegations or evaluate the defence case; such disputed pleas must be left to trial. The petitioners' arguments that the allegations were false, premature, or did not disclose an offence were therefore treated as matters of defence, and the criminal proceedings were allowed to continue. Case-Laws Income Tax Mon, 30 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764642