Prior sanction requirement for prosecution: prosecutions under section 131 require prior sanction of Chief Commissioner of Income-tax. No prosecution for the offence specified under section 131 may be instituted unless the previous sanction of the Chief Commissioner of Income-tax has been obtained, creating a mandatory administrative prerequisite to initiating criminal proceedings under that tax provision.
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.
Prior sanction requirement for prosecution: prosecutions under section 131 require prior sanction of Chief Commissioner of Income-tax.
No prosecution for the offence specified under section 131 may be instituted unless the previous sanction of the Chief Commissioner of Income-tax has been obtained, creating a mandatory administrative prerequisite to initiating criminal proceedings under that tax provision.
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