Prosecution at Commissioner's instance limits initiation of specified tax offences; reduction or waiver under section 273A bars proceedings. The amendment provides that persons shall not be proceeded against for specified tax offences except at the instance of the Commissioner, and that no proceedings for offences under sections 276C or 277 relating to an assessment year shall be taken where the penalty under clause (in) of sub-section (2) of section 271 has been reduced or waived by an order under section 273A; it also substitutes a reference in sub-section (3) to section 273A.
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Prosecution at Commissioner's instance limits initiation of specified tax offences; reduction or waiver under section 273A bars proceedings.
The amendment provides that persons shall not be proceeded against for specified tax offences except at the instance of the Commissioner, and that no proceedings for offences under sections 276C or 277 relating to an assessment year shall be taken where the penalty under clause (in) of sub-section (2) of section 271 has been reduced or waived by an order under section 273A; it also substitutes a reference in sub-section (3) to section 273A.
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