12. W.1 Vinod Kumar Pande, sanctioning authority deposed at Ex.10. He deposed that he has passed sanction order for prosecution against the accused on 25/03/2014 as per Ex.11 and authorised complainant Ajay Kamble to file complaint against the accused. Before granting sanction he issued show cause notice dtd. 12/11/2012 as per Ex.12 & 13. The proposal came from Shri. Ramankumar I.T.O. TDS 1(5) as per Ex.14, reply received by the accused as per Ex.15. Assessee deducted the TDS from various payment made to others but assessee/ accused did not deposit TDS with the Government within stipulated period. On 01/10/2013 notice was issued to the accused through ITO head quarter, Mumbai and one more opportunity was given to accused but accused not complied with the same.