https://www.taxtmi.com/caselaws?id=22095 The court upheld the maintainability of the prosecution under section 276C(1) of the Income-tax Act, dismissing the petitioner's challenges related to premature complaints, lack of notice, validity of sanction, constitutional validity of the section, and territorial jurisdiction. The court clarified that prosecution under sections 276C and 277 could proceed independently of assessment proceedings, without requiring mandatory notice before prosecution. The court also rejected arguments against the validity of sanction and jurisdiction, emphasizing that the issue of mens rea would be determined during trial, and inherent powers could not be used to interfere with evidentiary matters. en-us Wed, 31 Oct 1990 00:00:00 +0530 Mon, 07 Dec 2009 10:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22095 The court upheld the maintainability of the prosecution under section 276C(1) of the Income-tax Act, dismissing the petitioner's challenges related to premature complaints, lack of notice, validity of sanction, constitutional validity of the section, and territorial jurisdiction. The court clarified that prosecution under sections 276C and 277 could proceed independently of assessment proceedings, without requiring mandatory notice before prosecution. The court also rejected arguments against the validity of sanction and jurisdiction, emphasizing that the issue of mens rea would be determined during trial, and inherent powers could not be used to interfere with evidentiary matters. Case-Laws Income Tax Wed, 31 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22095