https://www.taxtmi.com/caselaws?id=6129 Prior hearing was not required before the Commissioner granted sanction for prosecution under the Income-tax Act, because sanction is an administrative act authorising prosecution and the accused can defend at trial; the Commissioner need only assess whether a prima facie case exists. A company could also be prosecuted for offences prescribing mandatory imprisonment and fine, since a juristic person may be tried and convicted where the statute fastens liability on it, with imprisonment not being executable and fine remaining available on conviction. The prosecution against the company and managing director could therefore proceed, and the sanction challenge failed. en-us Tue, 16 Sep 2003 00:00:00 +0530 Tue, 03 Jun 2014 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6129 Prior hearing was not required before the Commissioner granted sanction for prosecution under the Income-tax Act, because sanction is an administrative act authorising prosecution and the accused can defend at trial; the Commissioner need only assess whether a prima facie case exists. A company could also be prosecuted for offences prescribing mandatory imprisonment and fine, since a juristic person may be tried and convicted where the statute fastens liability on it, with imprisonment not being executable and fine remaining available on conviction. The prosecution against the company and managing director could therefore proceed, and the sanction challenge failed. Case-Laws Income Tax Tue, 16 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6129