https://www.taxtmi.com/caselaws?id=243532 The court dismissed the petitions, affirming the maintainability of the complaints, sufficiency of necessary ingredients, and validity of the sanction order under Section 279(1) of the Income Tax Act. The court held that criminal proceedings for failure to remit TDS are independent of recovery proceedings and that the complaints contained necessary ingredients for cognizance of the offence. The Commissioner's sanction for prosecution was deemed valid, even though issued by a different authority due to jurisdictional changes. Multiple individuals could be considered Principal Officers for prosecution purposes. en-us Sat, 18 Jan 2014 00:00:00 +0530 Fri, 05 Aug 2022 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243532 The court dismissed the petitions, affirming the maintainability of the complaints, sufficiency of necessary ingredients, and validity of the sanction order under Section 279(1) of the Income Tax Act. The court held that criminal proceedings for failure to remit TDS are independent of recovery proceedings and that the complaints contained necessary ingredients for cognizance of the offence. The Commissioner's sanction for prosecution was deemed valid, even though issued by a different authority due to jurisdictional changes. Multiple individuals could be considered Principal Officers for prosecution purposes. Case-Laws Income Tax Sat, 18 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243532