https://www.taxtmi.com/caselaws?id=17298 Sanction for prosecution under the Income-tax Act must be granted on application of mind to all relevant material, and a sanction challenge raised for the first time on appeal may require factual examination at the trial stage. Where the complainant had no earlier opportunity to place the relevant papers on record, the appellate court may remit the matter so both sides can adduce material and the trial court can reconsider the sanction issue and other permissible contentions in accordance with law. en-us Thu, 09 Jan 1997 00:00:00 +0530 Mon, 21 Sep 2009 13:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17298 Sanction for prosecution under the Income-tax Act must be granted on application of mind to all relevant material, and a sanction challenge raised for the first time on appeal may require factual examination at the trial stage. Where the complainant had no earlier opportunity to place the relevant papers on record, the appellate court may remit the matter so both sides can adduce material and the trial court can reconsider the sanction issue and other permissible contentions in accordance with law. Case-Laws Income Tax Thu, 09 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17298