https://www.taxtmi.com/caselaws?id=258527 A prosecution under the Income-tax Act for alleged wilful failure to furnish details was found vulnerable because the sanctioning authority and the Magistrate did not consider the petitioner's later replies and the bank statement said to have been furnished before the complaint was pursued. The Delhi HC noted that the sanction and pre-summoning material did not disclose consideration of those documents, leaving the record incomplete at the stage of initiation. On that basis, the summoning order was liable to be quashed, while the department was left free to obtain fresh sanction after considering the subsequent replies and proceed according to law. en-us Mon, 06 Apr 2015 00:00:00 +0530 Sat, 07 Nov 2015 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258527 A prosecution under the Income-tax Act for alleged wilful failure to furnish details was found vulnerable because the sanctioning authority and the Magistrate did not consider the petitioner's later replies and the bank statement said to have been furnished before the complaint was pursued. The Delhi HC noted that the sanction and pre-summoning material did not disclose consideration of those documents, leaving the record incomplete at the stage of initiation. On that basis, the summoning order was liable to be quashed, while the department was left free to obtain fresh sanction after considering the subsequent replies and proceed according to law. Case-Laws Income Tax Mon, 06 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258527