https://www.taxtmi.com/caselaws?id=193770 A sanctioning authority cannot revisit an earlier refusal and grant prosecution sanction on the same materials unless fresh material, not previously available, is placed before it. Sanction is a statutory decision requiring independent application of mind, and it is invalid if the change in stance is driven by extraneous directions or external influence. On the stated facts, the later sanction orders were held unsustainable because no fresh material was shown and the record indicated influence from the CBI and the Central Vigilance Commission. The sanction orders were quashed. en-us Mon, 12 Mar 2012 00:00:00 +0530 Fri, 18 Aug 2017 17:30:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193770 A sanctioning authority cannot revisit an earlier refusal and grant prosecution sanction on the same materials unless fresh material, not previously available, is placed before it. Sanction is a statutory decision requiring independent application of mind, and it is invalid if the change in stance is driven by extraneous directions or external influence. On the stated facts, the later sanction orders were held unsustainable because no fresh material was shown and the record indicated influence from the CBI and the Central Vigilance Commission. The sanction orders were quashed. Case-Laws Indian Laws Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193770