As per case facts, four accused, including Income Tax Officers and a Tax Consultant, conspired to evade tax liability for a coaching class during an Income Tax Survey. It was ... alleged that the Income Tax Officers, despite one being unauthorized, manipulated records and received a kickback for showing less income. The accused challenged the trial court's order denying their discharge applications. The question arose whether there was sufficient prima facie material in the chargesheet to proceed with framing charges against the accused for conspiracy and corruption, or if they should be discharged. Finally, the High Court determined that the chargesheet contained prima facie material, including statements from various officials and staff, indicating unauthorized survey participation and a bribe. The Court found no error in the trial court's decision and dismissed the revision applications, upholding the denial of discharge.