Withdrawal of prosecution where assessment additions and penalties are deleted requires law ministry opinion and finance minister approval. Withdrawal of prosecution is to be undertaken where prosecutions based on assessment additions and penalty for undisclosed income are negated by appellate deletions accepted by the department; such withdrawal requires the opinion of the Ministry of Law and the approval of the Finance Minister and replaces the earlier Board instruction on the subject.
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.
Withdrawal of prosecution where assessment additions and penalties are deleted requires law ministry opinion and finance minister approval.
Withdrawal of prosecution is to be undertaken where prosecutions based on assessment additions and penalty for undisclosed income are negated by appellate deletions accepted by the department; such withdrawal requires the opinion of the Ministry of Law and the approval of the Finance Minister and replaces the earlier Board instruction on the subject.
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