Bhanwar Lal v. Principal Commissioner Of Income Tax Jaipur-2

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous (Petition) No. 1050/2019 Bhanwar Lal S/o Shri Arun Sahay Versus Principal Commissioner Of Income Tax Jaipur-2 ----Petitioner ----Respondent For Petitioner(s) : Mr. Siddharth RankaFor Respondent(s): Mr. Arvind Kumar Chawla, PP HON'BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIAOrder 07/03/2019 Counsel for the petitioner has contended that qua thedemand raised for assessment year 2006-2007 prosecutionsanction has been granted by the Principal Commissioner ofIncome-Tax Jaipur-2. Admittedly, at this juncture, criminal proceedings havenot been initiated against the petitioner and they are not pendingin any court. Petitioner is aggrieved against the order wherebyprosecution sanction has been granted by Principal Commissionerof Income-Tax Jaipur-2. Grant of prosecution sanction is anadministrative act on the part of Principal Commissioner ofIncome-Tax Jaipur-2. The remedy for the petitioner is to file a writ petitionunder Article 226 of Constitution of India praying therein that awrit in the nature of certiorari be issued and order grantingprosecution sanction be quashed. Until any criminal proceedingsare initiated this court cannot exercise jurisdiction under Section482 Cr.P.C. to determine the validity of an administrative action. Therefore, the present petition is disposed of with liberty to thepetitioner to avail lawful alternative remedy available if so advised.Registry is directed to return the certified copies of theorder/documents and Vakalatnama annexed with the presentpetition to the petitioner upon furnishing true photostat copiesthereof by counsel for the petitioner. (KANWALJIT SINGH AHLUWALIA),J Heena/73