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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>Prosecution sanction requirement: prior approval by designated tax commissioner required before initiating prosecutions under specified tax offences.</h1> Prosecution for specified income tax offences is subject to previous sanction from designated senior tax officers before proceedings may be instituted; senior officials may issue directions to subordinate authorities and the Board may direct proper composition of offences. Offences connected to assessments for which penalties have been reduced or waived by order are excluded from proceedings for specified sections, offences may be compounded by senior officials before or after proceedings, and statements or documents produced before certain income tax authorities remain admissible even if produced believing that penalties would be reduced or the offence compounded.

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