TMI Blog2022 (8) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... of validity of sanction open for consideration by the trial Court - HELD THAT:- A perusal of the sanction order would indicate that the reply of some other assessee has been considered and no show cause notice has been issued to the assessee whereas, some other assessee's reply has been taken note of while considering the case of the petitioner. It is the admitted case of both sides that charges have not been framed and that the respondent has let in only pre-charge evidence and thus the petitioner would be entitled to file an application for discharge under Section 245 of Cr.P.C. In the event any discharge petition is filed, it is open to the trial Court to consider the same, on its own merits. In such a view of the matter, this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns to the petitioner. Hence the petitioner has not filed a return under the Income Tax Act, 1961. Hence, the Principal Commissioner of Income Tax, had issued a notice, dated 13/7/2017, calling upon the accused to give an explanation for not filing the income tax. The accused has filed the written submission on 9/10/2017 and the same was not acceptable. 3. Heard Mr.Rajnish Pathiyil, learned counsel for the petitioner and Mr.N.Bhaskaran, learned Special Public Prosecutor for the respondent. 4. The learned counsel appearing for the petitioner submitted that there was no valid sanction and in fact, the reply of one Shri Rangan Srinivasan has been considered while granting sanction which is not the reply of the assessee and thus the sancti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of trial. Of course, in PARKASH SINGH BADAL, this Court referred to invalidity of sanction on account of non-application of mind. 10. In our view, invalidity of sanction where sanction order exists, can be raised on diverse grounds like non-availability of material before the sanctioning authority or bias of the sanctioning authority or the order of sanction having been passed by an authority not authorised or competent to grant such sanction. The above grounds are only illustrative and not exhaustive. All such grounds of invalidity or illegality of sanction would fall in the same category like the ground of invalidity of sanction on account of non application of mind a category carved out by this Court in PARKASH SINGH BADAL, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the trial Judge, the High Court cannot be said to have erred in leaving the question of validity of sanction open for consideration by the trial Court and giving liberty to the appellant to raise the issue concerning validity of sanction order in the course of trial. Such course is in accord with the decision of this Court in PARKASH SINGH BADAL and not unjustified. 8. A perusal of the sanction order would indicate that the reply of some other assessee has been considered and no show cause notice has been issued to the assessee whereas, some other assessee's reply has been taken note of while considering the case of the petitioner. 9. It is the admitted case of both sides that charges have not been framed and that the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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