Pending investigation & grant of prosecution sanction against Govt. employee not sufficient to adopt sealed cover procedure: SC
The sealed cover procedure is to be resorted to only after issuance of the charge-memo/charge-sheet is issued.
Income Tax Commissioner
Delhi High Court set aside delayed show cause notice issued by Revenue Department under IT Act
The Delhi High Court observed that there was an unexplained substantial delay in issuing the impugned Show Cause Notice dated 09-11-2017 and thus, is inexcusable in the eyes of law