https://www.taxtmi.com/caselaws?id=465241 The article discusses a challenge to prosecution sanction under Section 279(1) of the Income-tax Act, 1961, on the grounds that personal hearing was denied and the approvals required under CBDT Circular No. 24/2019 and Circular No. 5/2020 were not properly demonstrated. It notes the grievance that the sanction process should have reflected consideration by the prescribed collegium of two CCIT-rank officers, but the original approval record was not produced at the hearing. No final determination on the validity of the sanction was made; the matter was adjourned for production of the original record and further proceedings based on the impugned sanction were temporarily restrained. en-us Mon, 24 Jul 2023 00:00:00 +0530 Thu, 11 Dec 2025 20:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465241 The article discusses a challenge to prosecution sanction under Section 279(1) of the Income-tax Act, 1961, on the grounds that personal hearing was denied and the approvals required under CBDT Circular No. 24/2019 and Circular No. 5/2020 were not properly demonstrated. It notes the grievance that the sanction process should have reflected consideration by the prescribed collegium of two CCIT-rank officers, but the original approval record was not produced at the hearing. No final determination on the validity of the sanction was made; the matter was adjourned for production of the original record and further proceedings based on the impugned sanction were temporarily restrained. Case-Laws Income Tax Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465241