https://www.taxtmi.com/caselaws?id=465240 HC held that the writ petition challenging prosecution under ss. 276C(1), 277, 277A and the sanction u/s 279(1) of the Income-tax Act raised substantial issues regarding statutory interpretation, validity of CBDT circulars, and jurisdiction of the sanctioning authority. Observing that the petition disclosed a prima facie case, the HC refused to dismiss it at the motion stage and directed exchange of affidavits, listing the matter for final hearing in October 2023. The HC granted an interim stay of all further criminal proceedings based on the impugned sanction order dated 12 June 2023 until 17 November 2023 or until further orders. en-us Wed, 12 Jul 2023 00:00:00 +0530 Thu, 11 Dec 2025 20:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465240 HC held that the writ petition challenging prosecution under ss. 276C(1), 277, 277A and the sanction u/s 279(1) of the Income-tax Act raised substantial issues regarding statutory interpretation, validity of CBDT circulars, and jurisdiction of the sanctioning authority. Observing that the petition disclosed a prima facie case, the HC refused to dismiss it at the motion stage and directed exchange of affidavits, listing the matter for final hearing in October 2023. The HC granted an interim stay of all further criminal proceedings based on the impugned sanction order dated 12 June 2023 until 17 November 2023 or until further orders. Case-Laws Income Tax Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465240