Sanction u/s 278B mandatory for prosecuting a person for offence u/s 276CC

Vipul Aggarwal Vs Income Tax Office (Delhi High Court) Held that the department cannot proceed against a person found liable to prosecute him for the offence under Section 276CC of the Income Tax Act, 1961 without sanction under section 278B. Facts- The allegation against the petitioner and the company M/s ASM Traxim Pvt. Ltd. was that they had not filed the Income Tax Returns (ITR) for the AY 2012-13 by 30th September, 2012 which was the last date to file the ITR. Furthermore, when a notice u/s. 142(1) to file the return on or before 2nd August, 2013, the returns were actually filed only on 1...