https://www.taxtmi.com/highlights?id=90948 The HC dismissed the petitions challenging the sanction for prosecution under Sections 276C(1) and 277A of the Income Tax Act, 1961, holding that the sanction granted by the Principal Director (Inv.)-I was valid as the term "Commissioner" includes Directors and Principal Directors under the Act. The complaint filed by the Deputy Director of Income Tax (Inv.) was not premature or unauthorized, as such officers may be notified for filing complaints. The sanction order was not vague, given it explicitly referred to Section 276(1). The pendency of assessment proceedings did not bar criminal prosecution. The petitioner's grievance regarding non-consideration of discharge application was unfounded, as no new grounds were raised beyond those alrea..... en-us Sat, 26 Jul 2025 08:40:00 +0530 Sat, 26 Jul 2025 08:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=90948 The HC dismissed the petitions challenging the sanction for prosecution under Sections 276C(1) and 277A of the Income Tax Act, 1961, holding that the sanction granted by the Principal Director (Inv.)-I was valid as the term "Commissioner" includes Directors and Principal Directors under the Act. The complaint filed by the Deputy Director of Income Tax (Inv.) was not premature or unauthorized, as such officers may be notified for filing complaints. The sanction order was not vague, given it explicitly referred to Section 276(1). The pendency of assessment proceedings did not bar criminal prosecution. The petitioner's grievance regarding non-consideration of discharge application was unfounded, as no new grounds were raised beyond those alrea..... Highlights Income Tax Sat, 26 Jul 2025 08:40:00 +0530 https://www.taxtmi.com/highlights?id=90948