No fresh sanction for prosecution is required if a charge is sought to be added by way of an alternation: HC

INCOME TAX : Where initial charge was for offence under section 276(C)(1) for non-payment of tax and charge now sought to be added by way of alteration of charge was for evasion of payment of tax for very same assessment year and, sanction under section 279(1) had already been granted for offence under section 276(C)(1), there was no error in order passed by Special Sessions Judge, in allowing applicationINCOME TAX : Where initial charge was for offence under section 276(C)(1) for non-payment of tax and charge now sought to be added by way of alteration of charge was for evasion of payment of tax for very same assessment year and, sanction under section 279(1) had already been granted for offence under section 276(C)(1), there was no error in order passed by Special Sessions Judge, in allowing applicationwww.taxmann.com Latest Case LawsRead More

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