https://www.taxtmi.com/caselaws?id=465405 A subsequent sanction granted on the same material, without any fresh contra material, was treated as legally unsustainable because it amounted only to a change of opinion on the earlier record. The substantive IPC charges under Sections 420, 467, 468, 471 and 120B required independent examination on their own merits, and the existence of a sanction issue did not prevent assessment of whether a prima facie case was made out after investigation. The quashing of those charges could not stand on a sanction-based approach alone, and reconsideration of the substantive allegations was required. en-us Tue, 03 Dec 2024 00:00:00 +0530 Sat, 20 Dec 2025 22:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465405 A subsequent sanction granted on the same material, without any fresh contra material, was treated as legally unsustainable because it amounted only to a change of opinion on the earlier record. The substantive IPC charges under Sections 420, 467, 468, 471 and 120B required independent examination on their own merits, and the existence of a sanction issue did not prevent assessment of whether a prima facie case was made out after investigation. The quashing of those charges could not stand on a sanction-based approach alone, and reconsideration of the substantive allegations was required. Case-Laws Indian Laws Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465405