The assessee has filed revision petition before the Magistrate contending that  there was no loss caused to the Government Exchequer because the return had been filed with a delay of mere ten days  , the sanction was defective as it did not disclose the role of the director , and that no offence was made out against  the director as he was not responsible for the conduct of the business of the company . The Magistrate dismissed the revision petition .  Against the dismissal order petition was filed before the High Court . The Court held that the sanction which was placed on the record refers to the Company  M/s  ASM Trim Pvt Ltd as the assessee. There was no sanction qua the petitioner , even as a “person” being a director / being responsible for the conduct of the business of the company . Since the law provides that without sanction u/s 278B of the Act  the Department cannot proceed against a person found liable to prosecute him for the offence under section 276CC of the Act. Accordingly the complaint and all proceedings emanating therefrom including the orders qua the petitioner was quashed and the petition was allowed. ( CRL.M.C . 3894 / 2018  CRL .M.A. 29254 /2018 dt . 19 -7 2022 )