https://www.taxtmi.com/caselaws?id=18489 Prosecution sanction under the Income-tax Act need not be preceded by a proposal from the assessing authority. Challenges alleging invalid sanction or lack of application of mind may be tested during trial, where the sanction can be proved as evidence and the accused may raise objections at the appropriate stage. These objections did not justify quashing criminal proceedings for alleged tax evasion and false verification, and the petitions seeking quashing were dismissed. 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 Prosecution sanction under the Income-tax Act need not be preceded by a proposal from the assessing authority. Challenges alleging invalid sanction or lack of application of mind may be tested during trial, where the sanction can be proved as evidence and the accused may raise objections at the appropriate stage. These objections did not justify quashing criminal proceedings for alleged tax evasion and false verification, and the petitions seeking quashing were dismissed. Case-Laws Income Tax Tue, 21 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18489