https://www.taxtmi.com/caselaws?id=309833 Criminal proceedings for an alleged offence under Section 276CC of the Income-tax Act were said to be vulnerable because the sanction order allegedly reflected non-application of mind and relied on another assessee's reply. The Madras HC declined to quash the proceedings at the cognizance stage, noting that the validity of the sanction could still be examined during trial and that the accused could seek discharge under Section 245 CrPC. It also clarified that the department could not cure the alleged defect by substituting or creating a fresh sanction order or additional document. The challenge was therefore left to be raised before the trial court. en-us Fri, 26 Aug 2022 00:00:00 +0530 Fri, 22 Sep 2023 18:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309833 Criminal proceedings for an alleged offence under Section 276CC of the Income-tax Act were said to be vulnerable because the sanction order allegedly reflected non-application of mind and relied on another assessee's reply. The Madras HC declined to quash the proceedings at the cognizance stage, noting that the validity of the sanction could still be examined during trial and that the accused could seek discharge under Section 245 CrPC. It also clarified that the department could not cure the alleged defect by substituting or creating a fresh sanction order or additional document. The challenge was therefore left to be raised before the trial court. Case-Laws Income Tax Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309833