Prior sanction requirement for prosecution requires Chief Commissioner of Income tax approval before instituting tax offence proceedings. No prosecution for offences under section 173 may be instituted without the prior sanction of the Chief Commissioner of Income tax, making the Chief Commissioner's approval a mandatory precondition to commencing prosecution.
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 requires Chief Commissioner of Income tax approval before instituting tax offence proceedings.
No prosecution for offences under section 173 may be instituted without the prior sanction of the Chief Commissioner of Income tax, making the Chief Commissioner's approval a mandatory precondition to commencing prosecution.
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