R MATHIVANAN Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) 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.

(2.) 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.