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        Case ID :
        Income Tax

        The HC allowed the criminal revision, set aside the impugned...

        Petitioner discharged after territorial jurisdiction defect under Section 124(1)(b) ITA and sanction infirmity; Section 245 CrPC relief granted

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC allowed the criminal revision, set aside the impugned order of the ACJM and discharged the petitioner/accused. The Court found a substantial defect in territorial jurisdiction under Section 124(1)(b) ITA, rendering proceedings vitiated; the sanction order authorized only one offence while the complaint alleged additional offences beyond its scope, making prosecution untenable at threshold. The Trial Court erred in treating delay in seeking discharge as fatal and in declining to consider jurisdictional and sanction infirmities under Section 245 CrPC. The HC held these foundational defects warranted discharge and quashed the proceedings against the petitioner/accused.
                                Note: It is a system-generated summary and is for quick reference only.
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