Concealment of income: record prosecution suitability in the penalty register and note unfit or petty cases accordingly. Tax officers must record prosecution suitability for all established concealment cases in an added 'Prosecution' column (with two sub-columns) in Part II of the Register of Penalties; petty cases within the Board's non-prosecution threshold receive the entry 'Concealment not exceeding Rs.10,000', and cases considered unsuitable for prosecution must be logged as 'Not fit for prosecution' with a confidential file page reference.
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.
Concealment of income: record prosecution suitability in the penalty register and note unfit or petty cases accordingly.
Tax officers must record prosecution suitability for all established concealment cases in an added "Prosecution" column (with two sub-columns) in Part II of the Register of Penalties; petty cases within the Board's non-prosecution threshold receive the entry "Concealment not exceeding Rs.10,000", and cases considered unsuitable for prosecution must be logged as "Not fit for prosecution" with a confidential file page reference.
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