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Sanction requirement for prosecution: prior commissioner approval governs prosecution and compounding procedures for tax offences Prosecution for offences under the specified Chapter requires prior sanction from the Commissioner or Commissioner (Appeals); the Chief Commissioner may issue directions for institution of proceedings and, with court permission, compound offences before or after proceedings under prescribed circumstances and amounts, except where a court has awarded punishment; statements or documents produced before an income-tax authority (other than an Inspector) are not inadmissible solely because they were made believing the offence might be compounded.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Sanction requirement for prosecution: prior commissioner approval governs prosecution and compounding procedures for tax offences</h1> Prosecution for offences under the specified Chapter requires prior sanction from the Commissioner or Commissioner (Appeals); the Chief Commissioner may issue directions for institution of proceedings and, with court permission, compound offences before or after proceedings under prescribed circumstances and amounts, except where a court has awarded punishment; statements or documents produced before an income-tax authority (other than an Inspector) are not inadmissible solely because they were made believing the offence might be compounded.
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