Delhi HC Upholds Prosecution in ₹700 Cr Accommodation Entry Case

Raj Kumar Kedia Vs ITO (Delhi High Court) Prosecution for ₹700 Cr Accommodation Entry Racket to Proceed – Sanction by Principal Director (Inv.) Upheld: Delhi HC; “Commissioner” in s.279 includes “Principal Director” for purposes of granting prosecution sanction; Prosecution for tax offences can proceed independent of completion of assessment; Authorization to file complaint can be delegated to officers like Deputy Directors; Retraction of statements & pendency of assessment do not automatically bar prosecution. Delhi High Court dismissed petitions seeking quashing of crimin...