Supreme Court of India
A Constitution Bench of the Supreme Court upheld the dismissal of assault complaints against income-tax investigation officials for want of sanction under Section 197 CrPC, holding that "There must be a reasonable connection between the act and the discharge of official duty" (para 19). The need for sanction may be decided at any stage (para 20), and Section 197 does not violate Article 14 (para 14).