2023 (7) TMI 1618

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Adv. For the Respondents : Mr. Aryak Dutt, Adv. ORDER The Court: Heard Mr. Khaitan, learned senior advocate appearing for the petitioner and Mr. Dutt, learned advocate representing the respondent Income Tax Authority. 2. By this writ petition, petitioner has challenged the impugned order of sanction for prosecution against the petitioner, dated 13th June, 2023, under Section 279(1) of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reason as to why opportunity of personal hearing to the petitioner as per the petitioner's aforesaid request could not be considered and he submits that so far as order of approval for prosecution is concerned it is perfectly legal and valid and not contrary to the aforesaid circulars of the Board but he is not in a position to produce the order of approval to contradict the aforesaid allegation o....