Supreme Court · 2003 INSC 479 · Decided 16 September 2003
The Assistant Commissioner, Assessment-Ii, Bangalore and ORS. v. M/S. Velliappa Textiles LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 479 · [2003] SUPP. 3 S.C.R. 763
- Case number
- CRIMINAL APPEAL No. 142/1994
- Decided
- 16 September 2003
- Bench
- S. RAJENDRA BABU, B.N. SRIKRISHNA, G.P. MATHUR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
- Acts & sections cited
- CrPC Section 482; Constitution; Companies Act; Income Tax Act Section 278B
Headnote
Income Tax Act, 1961 : B Section 279-Prosecution-Launching of-Sanction-Grant of- C Opportunity of hearing-Affording of-Whether mandatory-Held : (per curium) : No opportunity of hearing need be given to the accused before grant of sanction-Hence, sanction given by the Commissioner of Income on account of want of opportunity of hearing-Adminis­ trat ive Law. Sections 276C, 277 and 2788--Prosecution of a company-Launch­ ing of -Punishment-Imprisonment and fine-Held : (per majority) : D Court not empowered to impose only a fine-Imprisonment coupled with fine mandatory-Hence,
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