A return for the Assessment year 2019 10 was not filed on due date .  A survey was conducted on the petitioner on 30 -8 -2013. The return were filed there after which was delayed by 1430 days .  The Assistant Commissioner of Income tax filed a complaint under section 200 of the Criminal Procedure Code  alleging that the assessee have committed offences punishable under section 276CC of the Act as regards non filing of  income tax returns in terms of sections 139(1), 142(1),or 153 of the Act.  The assessee filed petition before the High Court seeking quashing of the said complaints.  It was contended that sanctioning authority in terms of section 279 is the Commissioner of Income tax  .Therefore there was no need for the Commissioner  to take the permission of the Chief Commissioner .  Allowing the petition the Court held that, sanction authority being the Commissioner of Income tax there was no need for the said commissioner of Income tax to have written to the Chief Commissioner of Income tax to seek approval . Having so written in the event of the Chief  Commissioner of Income tax refusing the permission sought for , entire exercise of the Commissioner of income tax would be rendered superfluous, though the order dated  26-2 -202014 would indicate the subjective satisfaction of the Commissioner of Income tax. On the facts the sanction order being passed with prior approval for the Chief Commissioner of Income tax , was tenable in law and therefore entire proceedings initiated cannot be countenanced in law . Accordingly the launch of criminal proceeding was  quashed . ( CP.No. 101902 of 2014 dt 24-2 2020 ) (AY.2009 -10)