Income Tax Authority which has initiated prosecution must have sanction of law

Tirumala Tirupati Constructions India (P) Ltd. Vs Assistant Director of Income Tax (Telangana High Court) Telangana High Court held that once sanction has been given to a particular authority, i.e., the Deputy Director of Income Tax, the prosecution has to be launched by him alone and not by the Assistant Director of Income Tax. Thus, the authority which has initiated the prosecution must have sanction of law. Otherwise, it amounts to illegal action. Facts- A survey operation u/s. 133A of the Act was carried out in case of certain assessees. During the course of the survey it was found that th...