https://www.taxtmi.com/caselaws?id=17313 Where a public servant's alleged income-tax default was directly connected with duties performed in an official capacity, prior sanction under Section 197 of the Code of Criminal Procedure, 1973 was required before prosecution could be launched. In the absence of such sanction, the complaint could not be validly maintained and the Special Court's cognizance lacked legal foundation. The proceedings were therefore quashed for want of mandatory prior sanction. en-us Fri, 16 May 1997 00:00:00 +0530 Mon, 21 Sep 2009 14:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17313 Where a public servant's alleged income-tax default was directly connected with duties performed in an official capacity, prior sanction under Section 197 of the Code of Criminal Procedure, 1973 was required before prosecution could be launched. In the absence of such sanction, the complaint could not be validly maintained and the Special Court's cognizance lacked legal foundation. The proceedings were therefore quashed for want of mandatory prior sanction. Case-Laws Income Tax Fri, 16 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17313