Prior sanction requirement limits cognizance and trial jurisdiction in tax offences, restricting initiation and lower-trial proceedings. Courts may not take cognizance of offences punishable under the Act or the rules except with the previous sanction of the Commissioner, and no court ... Summary
Prior sanction requirement limits cognizance and trial jurisdiction in tax offences, restricting initiation and lower-trial proceedings.
Courts may not take cognizance of offences punishable under the Act or the rules except with the previous sanction of the Commissioner, and no court inferior to that of a Magistrate of the First Class shall try any such offence.
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