https://www.taxtmi.com/caselaws?id=415029 An additional charge under section 276C(2) of the Income-tax Act could be added under section 216 CrPC where it arose from the same assessment year and factual matrix as the existing prosecution under section 276C(1). The stage of trial was treated as immaterial to alteration of charge, and the prior sanction under section 279(1) was sufficient because it covered the same facts. Fresh sanction was therefore not required under section 216(5) CrPC. The objection based on delay and absence of fresh sanction failed, and the order permitting alteration of charge was sustained. en-us Tue, 16 Nov 2021 00:00:00 +0530 Thu, 28 Apr 2022 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415029 An additional charge under section 276C(2) of the Income-tax Act could be added under section 216 CrPC where it arose from the same assessment year and factual matrix as the existing prosecution under section 276C(1). The stage of trial was treated as immaterial to alteration of charge, and the prior sanction under section 279(1) was sufficient because it covered the same facts. Fresh sanction was therefore not required under section 216(5) CrPC. The objection based on delay and absence of fresh sanction failed, and the order permitting alteration of charge was sustained. Case-Laws Income Tax Tue, 16 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415029