1996 (11) TMI 36 - HC - Income Tax

Summary

The High Court of Patna quashed the prosecution of the sole petitioner under sections 276C and 277 of the Income-tax Act, 1961 because no valid sanction as required under section 279 of the Act was obtained. The show-cause notice given to the assessee cannot be treated as an order according sanction. The prosecution was quashed as the required sanction was not obtained.