CIT Not Competent to Sanction Prosecution of ITO Appointed by CCIT: Calcutta HC

Central Bureau of Investigation Vs Chandra Nath Kayal (Calcutta High Court) The Calcutta High Court examined a criminal revision filed by the Central Bureau of Investigation (CBI) challenging an order that discharged an Income Tax Officer from corruption charges under the Prevention of Corruption Act, 1988. The Special Court had discharged the accused on the ground that the sanction for prosecution was invalid and incapable of rectification. The prosecution arose from a trap conducted on May 2, 2012, following a complaint alleging a demand of ₹2,000 for processing a tax refund. After investi...