SC Dismisses Plea Against Income Tax Prosecution as Pending Appeals Do Not Bar Criminal Action

Saumya Chaurasia Vs Union of India & Ors. (Supreme Court of India) The case concerns a challenge to sanction notices issued for initiating prosecution under the Income Tax Act, 1961 and the validity of certain CBDT circulars governing prosecution for tax evasion. The petitioner approached the Delhi High Court seeking quashing of sanction notices dated 10 February 2025 and 19 February 2025 issued under Section 279(1) of the Income Tax Act by the Principal Commissioner of Income Tax (PCIT). These notices authorised the Assessing Officer to initiate prosecution against the petitioner under Se...