https://www.taxtmi.com/caselaws?id=766285 Where a complaint under the Income-tax Act alleges that directors were principal officers and were in charge of and responsible for the company's day-to-day business, the court at the discharge stage examines only whether a prima facie case is disclosed. It should not weigh the defence that no valid notice was served or that the accused were not actually responsible for the business. Relying on the principles under Sections 276B and 278B and the accompanying notices treating the accused as principal officers, the court concluded that criminal process could not be terminated at the threshold. The discharge order was therefore unsustainable and had to be set aside. en-us Mon, 03 Feb 2025 00:00:00 +0530 Mon, 04 Aug 2025 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766285 Where a complaint under the Income-tax Act alleges that directors were principal officers and were in charge of and responsible for the company's day-to-day business, the court at the discharge stage examines only whether a prima facie case is disclosed. It should not weigh the defence that no valid notice was served or that the accused were not actually responsible for the business. Relying on the principles under Sections 276B and 278B and the accompanying notices treating the accused as principal officers, the court concluded that criminal process could not be terminated at the threshold. The discharge order was therefore unsustainable and had to be set aside. Case-Laws Income Tax Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766285