Bombay High Court Quashes Sanction and Complaint in Income Tax Prosecution for Non-Application of Mind. Sanctioning Authority Failed to Consider Petitioner's Explanation and Appeal Pendency Under Section 276C(1) of Income Tax Act, 1961.
7 Dec 2021The petitioner, Nayan Jayantilal Balu, engaged in trading of ferrous and non-ferrous metals, filed his return of income for Assessment Year 2009-10 on...




