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Defective Sanction under Section 279(1) Vitiates Prosecution: SC
Case Law Details
- Case Name
- Assistant Director of Income Tax Vs Tirumala Tirupati Constructions India. (P) & Anr. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- Supreme Court of India
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Assistant Director of Income Tax Vs Tirumala Tirupati Constructions India. (P) & Anr. (Supreme Court of India)
In Criminal Petition No. 2684 of 2022, the Telangana High Court (order dated 06.09.2023) examined the validity of prosecution launched under Sections 276C(1) and 278B of the Income-tax Act, 1961 against the assessee for alleged tax evasion relating to undervaluation of land sales and non-filing of returns. The core challenge was that sanction under Section 279(1) was accorded to the Deputy Director of Income Tax, whereas the criminal complaint in C.C. No. 263 of 2017 was institute...
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