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Judgment
Shivappa, J.—The petitioners in these petitions are seeking for quashing of the proceedings launched against them under sections 276C(1)(i)
and 277 of the Income Tax Act, 1961, on the ground that they had attempted to evade the tax and also made false verification in the return filed
for the assessment years.
The contentions are that there was no proposal from the assessing authority for according sanction for prosecution by the Commissioner and
even if there is a sanction, the same is not in accordance with law and there is no application of mind.
This court in V. Gopal Vs. Assistant Commissioner of Income Tax, has held that sanction by the Commissioner must be only on a proposal
submitted to him is not tenable. It has been further held that there is no requirement that such a sanction can be given only on the initiation of
proposal by some other agency. Therefore, there is no merit in the contention urged by learned counsel for the petitioners.
The order of sanction is a matter to be looked into during trial, and it can be proved at that time like any other evidence and the petitioners can
raise such contention touching sanction at the appropriate stage. There is no ground to quash the proceedings in all these petitions. Petitions are
dismissed.
In view of the above order, Criminal Miscellaneous Petitions Nos. 7363, 7364, 7462, 7463, 7464, 7465, 7466, 7467, 7468, 7469, 7470,
7471, 7472, 7473, 7474, 7475, 7476, 7477, 7478, 7479, 7480, 7481, 7482, 7483, 7484, 7486, 7487, 7488 and 7489 of 1993 are also
dismissed as unnecessary.