https://www.taxtmi.com/caselaws?id=775531 In prosecution under the Income-tax Act, 1961, the statutory term "Commissioner" was read to include a Principal Director of Income-tax, so sanction granted by that authority was treated as competent. A complaint filed by the Deputy Director (Investigation) was not found without jurisdiction on the material then available, and the objection was treated as premature. The sanction order was considered sufficiently linked to the offence provision and not vague or mechanical. Pending assessment or reassessment proceedings did not bar criminal prosecution, as assessment and prosecution were treated as distinct proceedings. The challenge to the prosecution and related orders was rejected. en-us Wed, 23 Jul 2025 00:00:00 +0530 Tue, 09 Dec 2025 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775531 In prosecution under the Income-tax Act, 1961, the statutory term "Commissioner" was read to include a Principal Director of Income-tax, so sanction granted by that authority was treated as competent. A complaint filed by the Deputy Director (Investigation) was not found without jurisdiction on the material then available, and the objection was treated as premature. The sanction order was considered sufficiently linked to the offence provision and not vague or mechanical. Pending assessment or reassessment proceedings did not bar criminal prosecution, as assessment and prosecution were treated as distinct proceedings. The challenge to the prosecution and related orders was rejected. Case-Laws Income Tax Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775531