https://www.taxtmi.com/caselaws?id=784288 Sanction for prosecution under ss. 276B r/w 278B of the Income-tax Act was challenged on the ground that the sanctioning authority failed to consider the assessee's explanation for delayed remittance of TDS and the supporting documents, despite subsequent payment of TDS with penal interest. The HC held that the impugned sanction order reflected non-consideration of relevant material and an inadequate appraisal of the explanation, warranting a justice-oriented reconsideration. The HC set aside the sanction order and remitted the matter to the sanctioning authority for fresh decision in accordance with law, granting an opportunity to place additional documents. en-us Wed, 17 Dec 2025 00:00:00 +0530 Thu, 01 Jan 2026 08:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784288 Sanction for prosecution under ss. 276B r/w 278B of the Income-tax Act was challenged on the ground that the sanctioning authority failed to consider the assessee's explanation for delayed remittance of TDS and the supporting documents, despite subsequent payment of TDS with penal interest. The HC held that the impugned sanction order reflected non-consideration of relevant material and an inadequate appraisal of the explanation, warranting a justice-oriented reconsideration. The HC set aside the sanction order and remitted the matter to the sanctioning authority for fresh decision in accordance with law, granting an opportunity to place additional documents. Case-Laws Income Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784288