1991 (9) TMI 64

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.... 1973, to call for the records and quash the pending prosecution in E.O.C.C. No. 997 of 1988, on the file of the Additional Chief Metropolitan Magistrate, E.O. II, Egmore, Madras, in so far as it relates to petitioners Nos. 2 and 3, in respect of whom alone this petition was admitted, as not maintainable and an abuse of process of the court. These two petitioners along with three others are bei....

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....he first accused/firm, had conspired along with the other accused, with a view to wilfully evade tax, defraud the exchequer of its legitimate revenue and deceive the concerned Income-tax Officer, in which process they had fabricated false evidence in the form of books of account containing false entries. These allegations are sufficient prima facie to permit the trial to be proceeded with against ....