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    <title>2023 (4) TMI 42 - MADRAS HIGH COURT</title>
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    <description>The Court allowed the writ petitions challenging the order sanctioning prosecution under Section 276B read with Section 278B of the Income-Tax Act, 1961. The Court set aside the impugned orders and directed new orders to be passed after giving the petitioner an opportunity to present evidence and arguments. No costs were awarded, and connected miscellaneous petitions were closed.</description>
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      <description>The Court allowed the writ petitions challenging the order sanctioning prosecution under Section 276B read with Section 278B of the Income-Tax Act, 1961. The Court set aside the impugned orders and directed new orders to be passed after giving the petitioner an opportunity to present evidence and arguments. No costs were awarded, and connected miscellaneous petitions were closed.</description>
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