ORDER

Special Leave granted. Heard the learned counsel for the parties.

2. The appellant, who is an Assistant Commissioner of Income Tax, filed a complaint in the Special Court for Economic Offences at Bangalore alleging commission of an offence under Section 276B, read with Section 278B, of the Income Tax Act, 1961 ( Act for short) by M/s Borewell & Co., a registered partnership firm (the respondent No. 1) and its three partners (the respondent Nos. 2 to 4). The Special Court took cognisance of the offence alleged and issued process against the respondents for their attendance. After entering appearance they filed an application praying for their discharge under Section 245(2) of the Code of Criminal Procedure. The Special Court allowed the application on the ground that before granting sanction for their prosecution under Section 279(1) of the Act, the Sanctioning Authority did not give the respondents a personal hearing. The other grounds raised by the respondents for their discharge were however kept open. Assailing the order of discharge the appellant filed a revision petition in the High Court which was dismissed by the impugned order. Hence this appeal.

3. In upholding the or