HC explains requirement of new sanction under Section 279(1) of Income Tax

G. Victor Devasahayam Vs ACIT (Madras High Court)

It is not disputed that sanction under Section 279 (1) of Income Tax Act is already been granted and sanctioned for the offence under Section 276(C)(1) and other offences. Since the expression unless the sanction had been already obtained for a prosecution on the same facts as those on which, the altered or added charge is found, new or fresh sanction is not required, as contemplated under Section 216(5) of Cr.P.C., is present.

As stated supra, the Assessment Year is one and the same. Initial charge is for evasion of tax. Now, by way of alteration of charge, it is included to add evasion of payment of tax and hence, I do not find any error in the order passed by the Special Sessions Judge, in allowing the application.

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT

The matter is heard through “Video Conference”.

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