https://www.taxtmi.com/caselaws?id=11544 The appeal involved a challenge to the initiation of prosecution under section 276B of the Income-tax Act, 1961, for failure to deposit tax deducted at source. The court held that the grant of sanction for prosecution was justified, emphasizing the authority's discretion to consider mitigating circumstances. It was ruled that the appellant could question the validity of the sanction during trial and benefit from relevant provisions of the Act if reasons for default were proven. The appeal was dismissed, with the court highlighting the need for evidence during the criminal trial to avail such benefits. en-us Tue, 29 Jul 2003 00:00:00 +0530 Fri, 15 Jan 2010 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11544 The appeal involved a challenge to the initiation of prosecution under section 276B of the Income-tax Act, 1961, for failure to deposit tax deducted at source. The court held that the grant of sanction for prosecution was justified, emphasizing the authority's discretion to consider mitigating circumstances. It was ruled that the appellant could question the validity of the sanction during trial and benefit from relevant provisions of the Act if reasons for default were proven. The appeal was dismissed, with the court highlighting the need for evidence during the criminal trial to avail such benefits. Case-Laws Income Tax Tue, 29 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11544