Immediate initiation of prosecution allowed in national security, undisclosed foreign asset and major fraud tax cases before appeal disposal. Immediate initiation of prosecution proceedings is authorised after completion of assessment/reassessment without waiting for disposal of appeals or penalties in cases linked to anti national or terrorist activity or corruption; where undisclosed foreign assets or foreign bank accounts are detected; involving major frauds, scams or misappropriation of government funds or public property; and in any other case where the Commissioner considers immediate prosecution fit.
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.
Immediate initiation of prosecution allowed in national security, undisclosed foreign asset and major fraud tax cases before appeal disposal.
Immediate initiation of prosecution proceedings is authorised after completion of assessment/reassessment without waiting for disposal of appeals or penalties in cases linked to anti national or terrorist activity or corruption; where undisclosed foreign assets or foreign bank accounts are detected; involving major frauds, scams or misappropriation of government funds or public property; and in any other case where the Commissioner considers immediate prosecution fit.
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