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🚀 New: Section-Wise Filter ✕

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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>Prior sanction requirement restricts initiation of tax offence proceedings; inferior forums are precluded from trial.</h1> No court may take cognizance of offences under the Act without the previous sanction of the Commissioner, and no court inferior to a Magistrate of the First Class may try such offences, creating both a sanction requirement and a limitation on trial fora for tax offences.

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