https://www.taxtmi.com/highlights?id=64748 Prosecution proceedings u/s 276CC - failure to file ITR in time - Since the law provides that without sanction u/s 278B of the IT Act, the Department cannot proceed against a person found liable to prosecute him for the offence under Section 276 CC of the IT Act, the present prosecution must fail qua the petitioner. In the absence of a specific sanction for prosecuting the petitioner, the learned ACMM could not have taken cognizance of the complaint against him and then framed charge against him. The edifice built without foundation must crumble. - HC en-us Fri, 22 Jul 2022 18:32:41 +0530 Fri, 22 Jul 2022 18:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64748 Prosecution proceedings u/s 276CC - failure to file ITR in time - Since the law provides that without sanction u/s 278B of the IT Act, the Department cannot proceed against a person found liable to prosecute him for the offence under Section 276 CC of the IT Act, the present prosecution must fail qua the petitioner. In the absence of a specific sanction for prosecuting the petitioner, the learned ACMM could not have taken cognizance of the complaint against him and then framed charge against him. The edifice built without foundation must crumble. - HC Highlights Income Tax Fri, 22 Jul 2022 18:32:41 +0530 https://www.taxtmi.com/highlights?id=64748