Calcutta HC Stays Income Tax Prosecution Pending Collegium Approval Verification

Banwari Lal Agarwal Vs Union of India And Anr. (Calcutta High Court)

The Calcutta High Court heard a writ petition challenging a sanction order for prosecution dated 13th June 2023 under Section 279(1) of the Income Tax Act, 1961. The petitioner contested the order on two primary grounds: first, violation of principles of natural justice for not granting a personal hearing despite his request dated 11th June 2023; and second, alleged non-compliance with CBDT Circulars No. 24/2019 (9th February 2019) and No. 5/2020 (23rd January 2020), which require prior approval from a collegium o

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