1995 (3) TMI 17 - HC - Income Tax

Summary

The High Court of Madras dismissed petitions seeking to quash proceedings under sections 276C(1)(i) and 277 of the Income-tax Act, 1961. The court held that sanction by the Commissioner for prosecution does not require a proposal from the assessing authority. The order of sanction can be challenged during trial. Multiple Criminal Miscellaneous Petitions were also dismissed.