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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 mandates Commissioner approval before prosecuting certain tax offences; compounding authorised to senior tax officials.</h1> 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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