https://www.taxtmi.com/caselaws?id=346524 Sanction for prosecution must rest on the authority's independent application of mind to relevant materials. Where sanction was first refused after examining the record, a later grant on the same materials, prompted by vigilance advice and without new independently collected evidence, amounted to an impermissible reconsideration of the earlier decision. The Court held that such a reversal cannot be sustained because statutory discretion must be exercised afresh and free from extraneous influence. The sanction order was therefore invalid and set aside, and the writ petition succeeded. en-us Fri, 11 Aug 2017 00:00:00 +0530 Fri, 18 Aug 2017 08:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346524 Sanction for prosecution must rest on the authority's independent application of mind to relevant materials. Where sanction was first refused after examining the record, a later grant on the same materials, prompted by vigilance advice and without new independently collected evidence, amounted to an impermissible reconsideration of the earlier decision. The Court held that such a reversal cannot be sustained because statutory discretion must be exercised afresh and free from extraneous influence. The sanction order was therefore invalid and set aside, and the writ petition succeeded. Case-Laws Customs Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346524