Writ review of prosecution sanction cannot disputed reasonable-cause defences; sanction remains a prima facie administrative decision.

Sanction for prosecution under the Income-tax Act was not quashed in writ jurisdiction because the challenge turned on disputed factual questions of reasonable cause and alleged non-compliance with departmental instructions. Grant of sanction was treated as an administrative, prima facie determination that the facts disclose an offence, not a forum for pre-trial adjudication of the complaint's merits. The writ court therefore declined to act as an appellate body over the sanction order, leaving the petitioners to raise their factual and legal defences, including issues relating to summoning and cognizance, before the criminal court.

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Issues: Whether the sanction for prosecution under the Income-tax Act could be quashed in writ jurisdiction on the ground that the authority allegedly failed to consider reasonable cause under the statutory protection provision and the departmental operating instructions.

Analysis: The petitioners did not dispute the delayed deposit of substantial TDS. The challenge to the sanction order rested on factual contentions going to reasonable cause and compliance with departmental instructions. Such matters were held to be matters of defence to be urged in the criminal proceedings. Grant of sanction was treated as an administrative function requiring only prima facie satisfaction that the facts disclose an offence, and the writ court was not to act as an appellate forum or undertake a pre-trial evaluation of the merits of the criminal complaint. The Court also noted that issues concerning the summoning order or the legality of cognizance could be pursued before the criminal court in accordance with law.

Conclusion: The sanction order was not interfered with and the challenge failed.

Final Conclusion: The writ petition was disposed of without upsetting the sanction for prosecution, leaving the petitioners to raise their factual and legal defences in the criminal proceedings.

Ratio Decidendi: In writ review of a sanction for prosecution, the court will not examine disputed questions of reasonable cause or the merits of the criminal allegations, because sanction is an administrative, prima facie determination and not a matter for pre-trial adjudication.

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