PC Act - Prosecution of IRS Officer: sanction to prosecute not invalid only for the reason that different authorities have opined differently - SC
THE CBI filed a case in 2005 against an Additional Commissioner of Income Tax of the 1993 batch alleging that he has amassed the assets valued at Rs.1,27,38,353/- in his name and in the names of his wife and minor son during the check period 04.01.1993 to 31.03.2004, which is disproportionate to the known sources of his income.
The investigation took five years and the officer was arrested on 02.09.2010, and after about three days released on bail. He was placed under suspension. On 09.10.2012, sanction was granted to prosecute him, which the officer challenged in the High Court and which was dismissed by the High Court.
The officer is in appeal before the Supreme Court challenging the dismissal of his petition by the High Court.
The Supreme Court dismissed his appeal finding no reason to interfere with the impugned order passed by the High Court dismissing the writ petition. The Supreme Court directed the trial court to conclude the trial expeditiously. (Please also see - 22.11.2013)