https://www.taxtmi.com/caselaws?id=260084 The court directed the Commissioner of Income Tax to independently decide on prosecution matters without influence from the Central Board of Direct Taxes. It clarified that the CBDT is not the appropriate authority to issue directions for launching prosecutions. The court emphasized the need for reasoned decisions by the Commissioner and outlined specific terms for implementing any adverse decisions, including a four-week grace period before enforcement. The writ petition was disposed of with an emphasis on independent decision-making and due process in prosecution proceedings. en-us Mon, 25 May 2015 00:00:00 +0530 Mon, 01 Jun 2015 16:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260084 The court directed the Commissioner of Income Tax to independently decide on prosecution matters without influence from the Central Board of Direct Taxes. It clarified that the CBDT is not the appropriate authority to issue directions for launching prosecutions. The court emphasized the need for reasoned decisions by the Commissioner and outlined specific terms for implementing any adverse decisions, including a four-week grace period before enforcement. The writ petition was disposed of with an emphasis on independent decision-making and due process in prosecution proceedings. Case-Laws Income Tax Mon, 25 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260084