This paper critically examines the tension between statutory protection and police accountability under section 197 of the Code of Criminal Procedure, 1973, with particular reference to senior police officers in Maharashtra. It evaluates the requirement of prior governmental sanction, the judicially developed reasonable-nexus test and the limits of protection for conduct performed under colour of official duty. Through doctrinal analysis of Supreme Court decisions, Maharashtra-specific police legislation and selected Bombay High Court rulings, the study investigates the treatment of allegations involving custodial violence, excessive force and abuse of supervisory authority. It distinguishes sanction as a condition for cognizance from substantive immunity and identifies risks arising from delay, institutional conflicts and premature fact-finding. The paper also addresses the transition to section 218 of the Bharatiya Nagarik Suraksha Sanhita, 2023, including its time-bound sanction framework. It argues for reasoned sanction decisions, structured judicial scrutiny, preservation of evidence and independent accountability mechanisms. The central conclusion is that public confidence and operational effectiveness require a calibrated system: one that protects legitimate policing without allowing official rank or asserted duty to become a procedural refuge for criminal wrongdoing.