Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Sanction for prosecution of a public servant must be granted by the authority competent to remove the officer; a sanction accorded by a subordinate authority is a jurisdictional defect, rendering the sanction void ab initio and necessitating discharge, which was accordingly upheld and proceedings terminated. The statutory requirement in Section 19(1)(c) of the PC Act is anchored in the constitutional safeguard of Article 311(1), and departmental circulars cannot cure the defect; the curative principle is inapplicable where a superior legal impediment exists (withdrawal of general consent), so no fresh sanction could sustain the prosecution.
Sanction for prosecution of a public servant must be granted by the authority competent to remove the officer; a sanction accorded by a subordinate authority is a jurisdictional defect, rendering the sanction void ab initio and necessitating discharge, which was accordingly upheld and proceedings terminated. The statutory requirement in Section 19(1)(c) of the PC Act is anchored in the constitutional safeguard of Article 311(1), and departmental circulars cannot cure the defect; the curative principle is inapplicable where a superior legal impediment exists (withdrawal of general consent), so no fresh sanction could sustain the prosecution.
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