The assessee moved application before the special judge to quash the proceedings  on the grounds that  there was no valid sanction and also that the filing of return of the Income-tax for the year 2018 had not been completed, and prior to that, the prosecution had been initiated before the due date of filing of the return and that the prosecution proceedings were premature . The application was dismissed by the Special Judge . On appeal, dismissing the appeals the Court held that  Director had power to sanction prosecution. The Court also held that  the test to determine a prima facie case would naturally depend upon the facts of each case and there was no straitjacket formula or universal law in this behalf. It was the specific case of the prosecution that the assessees had evaded tax by concealing huge amounts and at the time of search proceedings it was noticed that there was escapement of the Income-tax. As could be seen from the statement given by each of the assessees, they had thrown the blame on each other. It is well proposed proposition of law that when the material placed before the court discloses grave suspicion against the accused which has not been properly explained, the court will be fully justified in framing the charges and proceeding with the trial. Accordingly the  launching of prosecution was  held to be valid.