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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 279: Only Commissioners Can Initiate Legal Proceedings for Specified Tax Offenses; Section 273A Adjustments Included.</h1> Section 279 of the Income-tax Act, 1961, has been amended by the Taxation Laws (Amendment) Act, 1975. The new provisions stipulate that legal proceedings for offenses under specified sections, including sections 275A, 276A, 276B, 276C, 276CC, 276D, 277, 278, or 278A, can only be initiated by the Commissioner. Additionally, offenses under sections 276C or 277 related to assessment years with penalties reduced or waived under section 273A cannot be prosecuted. Sub-section (3) is also amended to replace references to section 271 with section 273A.
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