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            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.

            <h1>Prior Sanction Needed for Tax Offence Prosecution; Compounding Possible Before/After Proceedings; Efficiency Scheme Proposed</h1> Prosecution for specific income tax offences requires prior sanction from designated authorities such as the Principal Commissioner or Commissioner. Offences include failure to comply with orders, tax evasion, and falsification of documents. Prosecution is not pursued if penalties are reduced or waived. Offences can be compounded by senior tax officials before or after proceedings. The Central Government can establish a scheme to enhance efficiency and transparency in granting sanctions or compounding offences, potentially modifying certain provisions of the Act to implement the scheme effectively.

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