Sanction requirement for prosecution: prior authority approval required for tax offences, with compounding and admissibility rules. Prosecution of specified income-tax offences requires prior sanction by designated senior income-tax authorities; these superiors may direct subordinate authorities on institution of proceedings and the Board may issue instructions (including requiring prior Board approval). Certain prosecutions are precluded where penalties for the assessment year were reduced or waived; offences may be compounded by senior officials before or after proceedings, and statements or documents produced in belief of penalty reduction or compounding are admissible in such sanctioned proceedings.
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.
Sanction requirement for prosecution: prior authority approval required for tax offences, with compounding and admissibility rules.
Prosecution of specified income-tax offences requires prior sanction by designated senior income-tax authorities; these superiors may direct subordinate authorities on institution of proceedings and the Board may issue instructions (including requiring prior Board approval). Certain prosecutions are precluded where penalties for the assessment year were reduced or waived; offences may be compounded by senior officials before or after proceedings, and statements or documents produced in belief of penalty reduction or compounding are admissible in such sanctioned proceedings.
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TaxTMI 
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TaxTMI 
