#sanction authority

The Supreme Court quashed the convictions of two village officials, holding that the prosecution failed to prove a demand for a bribe. It also ruled that the sanction order was invalid because it was issued by an officer without the authority under the Prevention of Corruption Act.

Delhi ITAT rules that reassessment proceedings beyond three years from the assessment year are void if sanctioned by the Principal Commissioner of Income Tax (PCIT) instead of the Principal Chief Commissioner of Income Tax (PCCIT). The ruling underscores strict compliance with Section 151, invalidating reassessment notices issued without proper authority.