https://www.taxtmi.com/caselaws?id=186357 A prosecution sanction is valid where the record shows conscious consideration of the relevant material and the competent authority records satisfaction for prosecution; an express recital of personal scrutiny is not required. On the facts noted, the trap was proved and tainted currency was recovered from the respondent, and the absence of a credible explanation for possession of the treated money could not be ignored. The courts below erred in treating the matter as unproved merely on a supposed defect in sanction. The judgments below were set aside and the matter was remanded for decision on merits in accordance with law. en-us Fri, 13 Aug 2010 00:00:00 +0530 Thu, 15 Sep 2016 12:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186357 A prosecution sanction is valid where the record shows conscious consideration of the relevant material and the competent authority records satisfaction for prosecution; an express recital of personal scrutiny is not required. On the facts noted, the trap was proved and tainted currency was recovered from the respondent, and the absence of a credible explanation for possession of the treated money could not be ignored. The courts below erred in treating the matter as unproved merely on a supposed defect in sanction. The judgments below were set aside and the matter was remanded for decision on merits in accordance with law. Case-Laws Indian Laws Fri, 13 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186357