https://www.taxtmi.com/caselaws?id=18489 Criminal prosecution under sections 276C(1)(i) and 277 of the Income-tax Act was challenged on the basis that the Commissioner's sanction was invalid and issued without application of mind. The note records that a prior proposal from the assessing authority is not a legal requirement, following existing precedent. It further states that the validity of sanction may be examined during trial and proved like any other evidence, and that the accused may raise the objection at the appropriate stage. On that basis, no ground was found for quashing the prosecution proceedings. en-us Tue, 21 Mar 1995 00:00:00 +0530 Thu, 01 Oct 2009 12:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18489 Criminal prosecution under sections 276C(1)(i) and 277 of the Income-tax Act was challenged on the basis that the Commissioner's sanction was invalid and issued without application of mind. The note records that a prior proposal from the assessing authority is not a legal requirement, following existing precedent. It further states that the validity of sanction may be examined during trial and proved like any other evidence, and that the accused may raise the objection at the appropriate stage. On that basis, no ground was found for quashing the prosecution proceedings. Case-Laws Income Tax Tue, 21 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18489