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        F. Acts / Amendment Acts

        Section 70 - Amendment of section 279

        Finance (No. 2) Act, 1991
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Prior sanction requirement mandates Commissioner approval before prosecuting certain tax offences; compounding authorised to senior tax officials. The amendment imposes a prior sanction requirement: specified tax offences may be prosecuted only with previous sanction of the Commissioner, Commissioner (Appeals) or appropriate authority, and the Chief Commissioner or Director General may issue directions to income-tax authorities regarding institution of proceedings. It also clarifies the meaning of appropriate authority.
                          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 mandates Commissioner approval before prosecuting certain tax offences; compounding authorised to senior tax officials.

                                The amendment imposes a prior sanction requirement: specified tax offences may be prosecuted only with previous sanction of the Commissioner, Commissioner (Appeals) or appropriate authority, and the Chief Commissioner or Director General may issue directions to income-tax authorities regarding institution of proceedings. It also clarifies the meaning of appropriate authority.


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