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2023 (10) TMI 274 - TELANGANA HIGH COURTProper authority / Jurisdiction to launch Prosecution Proceedings - Prosecution launched by the Assistant Director of Income Tax - Offences punishable u/s 276C(1) and 278B - complaint under Section 190 R/w. Section 200 of Cr.P.C. - HELD THAT:- As rival contentions of both the parties and the precedents relied upon by them, it is evident 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, who did not have the power to launch the prosecution proceedings. Though it is the contention of the learned Standing Counsel for the respondent that the Deputy Director of Income Tax is a senior officer and the Assistant Director of Income Tax is a junior officer and both were doing the same duties, the said contention cannot be taken into consideration as in the present case, the sanction is accorded to the Deputy Director of Income Tax for initiating prosecution and not to the Assistant Director of Income Tax. In view of the above discussion, this Court is of the considered opinion that it is a fit case to quash the proceedings against the petitioner.
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