Section 55 - Prosecution to be at instance of Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General or Principal Commissioner or Commissioner
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Chapter V OFFENCES AND PROSECUTIONS
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Prosecution sanction requirement: designated senior tax officers must sanction prosecutions and Board may authorise inspectors to initiate complaints. 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.
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.
Prosecution sanction requirement: designated senior tax officers must sanction prosecutions and Board may authorise inspectors to initiate complaints.
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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