Prosecution workflow enables initiation, show-cause and authorization under section 279(1) via the ITBA portal for tax offences. ITBA Prosecution Module Phase 1 implements an electronic prosecution workflow for the Income-tax and Wealth-tax Acts allowing authorized officers to initiate prosecution proposals, escalate submissions, issue show-cause notices and grant authorisation under section 279(1), and record court complaints, hearings, judgments and appeals; it provides MIS reporting, excludes TDS provisions pending CPC-TDS, defers compounding and immunity functionality to a later phase, and specifies access, authentication, browser, training and helpdesk requirements.
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.
Prosecution workflow enables initiation, show-cause and authorization under section 279(1) via the ITBA portal for tax offences.
ITBA Prosecution Module Phase 1 implements an electronic prosecution workflow for the Income-tax and Wealth-tax Acts allowing authorized officers to initiate prosecution proposals, escalate submissions, issue show-cause notices and grant authorisation under section 279(1), and record court complaints, hearings, judgments and appeals; it provides MIS reporting, excludes TDS provisions pending CPC-TDS, defers compounding and immunity functionality to a later phase, and specifies access, authentication, browser, training and helpdesk requirements.
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