Search Results for "sanction under Section 279"

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Search Results for "sanction under Section 279"

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High Court

Karnataka High Court Considers Validity of Sanction for Prosecution in Discharge Petitions Filed by Accused Including a Cabinet Minister Under the Income Tax Act. Principal Question Examined: Whether the Principal Director of Income Tax is Competent to Grant Sanction Under Section 279 of the Income Tax Act, 1961.

12 Nov 2019

The matter pertained to three criminal revision petitions filed under Section 397 read with Section 401 of the Code of Criminal Procedure, 1973, by ac...

High Court

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 2021

The petitioner, Nayan Jayantilal Balu, engaged in trading of ferrous and non-ferrous metals, filed his return of income for Assessment Year 2009-10 on...

High Court

High Court of Bombay Quashes Sanction Order in Disproportionate Assets Case Against IRS Officer — Sanctioning Authority Failed to Apply Independent Mind and Relied on CBI Report Without Proper Application of Mind.

29 Oct 2013

The petitioner, Vivek Batra, an Indian Revenue Service officer, challenged the sanction order dated 09.10.2012 granted by the Union of India for his p...

High Court

High Court of Karnataka Dismisses Petition Quashing Discharge Rejection in CBI Murder Conspiracy Case. No Sanction Required Under Section 197 CrPC as Alleged Acts Were Not in Performance of Official Duty.

6 Oct 2023

The petitioner, a government servant and accused No. 21, was charged in a murder case involving a property dispute that later expanded to include cons...

High Court

High Court of Bombay at Goa Quashes Criminal Complaints for Lack of Sanction Under Section 197 CrPC — Directors of Government Company Held to be Public Servants. Prosecution under Section 138 NI Act Without Prior Sanction is Not Maintainable.

30 Nov -0001

The petitioners, M/s. Bandekar Brothers Pvt. Ltd. and M/s. Vasantram Metha & Company Pvt. Ltd., filed criminal writ petitions under Article 226 of the...

High Court

High Court of Karnataka Quashes Private Complaint Against Former Chief Minister for Lack of Sanction Under Section 197 CrPC and Section 19 PC Act. Sanction for prosecution of public servants is mandatory and absence of valid sanction renders complaint not maintainable.

21 May 2013

The petitioner, a former Chief Minister of Karnataka, sought quashing of a private complaint filed by the respondent before the XXIII Additional City ...

High Court

Bombay High Court Quashes Penalty Proceedings in Income Tax Case Due to Delay in Issuance of Notice Under Section 271(1)(c) of Income Tax Act, 1961. Notice Issued After 8 Years from Filing of Return Held Barred by Limitation.

14 Mar 2006

The applicants, Indian Plywood Manufacturing Co. Ltd. and others, filed income tax returns for the assessment year 1992-93 on 13th September 1992. The...

High Court

Bombay High Court Quashes FIR Against Police Officer in Corruption Case — Lack of Sanction Under Section 19 of Prevention of Corruption Act. Allegations of Demand and Acceptance of Bribe for Release of Seized Vehicle Fail as No Prior Sanction Obtained for Prosecution of Public Servant.

22 Dec 2025

The petitioner, a Senior Police Inspector, filed a writ petition under Article 226 of the Constitution of India seeking quashing of FIR No. 1256 of 20...

High Court

Bombay High Court Quashes Criminal Proceedings Against Government Officer in Multiple FIRs for Alleged Offences Under SC/ST Act and IPC — Lack of Sanction Under Section 197 CrPC and Absence of Prima Facie Case. The court held that the acts were in discharge of official duty and sanction was mandatory, and the allegations under the SC/ST Act did not constitute a prima facie case.

10 Dec 2018

The petitioner, Mukesh Krishna Bhoge, a government servant working as a Probationary Deputy Collector and Tahsildar at Mukhed, was involved in multipl...

High Court

Bombay High Court Quashes FIR Under Maharashtra Money Lending (Regulation) Act, 2014 for Lack of Sanction. Section 42 of the Act Requires Authorization for Prosecution; Absence of Sanction Renders FIR Unlawful.

9 Apr 2019

The applicants, accused in Crime No. 279/2018 registered at Police Station Dindrud, District Beed for an offence punishable under Section 39 of the Ma...

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