Previous sanction requirement for prosecution under specified income-tax offences revised; compounding permitted by Board or senior tax officials. The amendment substitutes provisions establishing a prior sanction requirement for prosecution of specified income-tax offences-sanction must come from the Chief Commissioner, Director General or Commissioner except where prosecution is at the instance of the Commissioner (Appeals) or the appropriate authority-and it provides that any offence under the chapter may be compounded before or after proceedings by the Board or authorised Chief Commissioner/Director General where prosecution lies at the instance of Commissioner (Appeals) or appropriate authority, and by Chief Commissioner, Director General or Commissioner in other cases.
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Provisions expressly mentioned in the judgment/order text.
Previous sanction requirement for prosecution under specified income-tax offences revised; compounding permitted by Board or senior tax officials.
The amendment substitutes provisions establishing a prior sanction requirement for prosecution of specified income-tax offences-sanction must come from the Chief Commissioner, Director General or Commissioner except where prosecution is at the instance of the Commissioner (Appeals) or the appropriate authority-and it provides that any offence under the chapter may be compounded before or after proceedings by the Board or authorised Chief Commissioner/Director General where prosecution lies at the instance of Commissioner (Appeals) or appropriate authority, and by Chief Commissioner, Director General or Commissioner in other cases.
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