https://www.taxtmi.com/caselaws?id=17422 Prosecution for offences under sections 276C and 277 of the Income-tax Act could not be sustained because valid sanction under section 279 was absent. A show-cause notice issued by the Commissioner, asking the assessee to explain why prosecution should not be launched, was not an order granting sanction. The record also did not show that any valid sanction had been obtained and withheld from the complaint. The sanction requirement therefore remained unsatisfied, and the prosecution was liable to fail. en-us Fri, 15 Nov 1996 00:00:00 +0530 Tue, 22 Sep 2009 12:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17422 Prosecution for offences under sections 276C and 277 of the Income-tax Act could not be sustained because valid sanction under section 279 was absent. A show-cause notice issued by the Commissioner, asking the assessee to explain why prosecution should not be launched, was not an order granting sanction. The record also did not show that any valid sanction had been obtained and withheld from the complaint. The sanction requirement therefore remained unsatisfied, and the prosecution was liable to fail. Case-Laws Income Tax Fri, 15 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17422