https://www.taxtmi.com/caselaws?id=444051 Criminal prosecution under the Income-tax Act was treated as invalid because sanction for prosecution was granted to the Deputy Director of Income Tax, while the complaint was filed by the Assistant Director of Income Tax. The mismatch between the authority receiving sanction and the authority instituting the complaint created a jurisdictional defect, since a statutory power must be exercised by the designated authority in the prescribed manner. On that basis, the prosecution could not be sustained and quashing was granted. en-us Wed, 06 Sep 2023 00:00:00 +0530 Sat, 07 Oct 2023 23:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444051 Criminal prosecution under the Income-tax Act was treated as invalid because sanction for prosecution was granted to the Deputy Director of Income Tax, while the complaint was filed by the Assistant Director of Income Tax. The mismatch between the authority receiving sanction and the authority instituting the complaint created a jurisdictional defect, since a statutory power must be exercised by the designated authority in the prescribed manner. On that basis, the prosecution could not be sustained and quashing was granted. Case-Laws Income Tax Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444051