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          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>Prosecution sanction requirement: designated senior tax officers must sanction prosecutions and Board may authorise inspectors to initiate complaints.</h1> Prosecution for the specified offences is subject to prior sanction by a Principal Commissioner, Commissioner or Commissioner (Appeals); senior commissioners and directors may issue instructions to tax authorities for institution of proceedings, and the Board may direct other tax authorities, including authorising inspectors to file and pursue complaints to ensure proper initiation of prosecutions.

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