https://www.taxtmi.com/caselaws?id=5363 The Supreme Court held that the Explanation introduced by the Finance (No. 2) Act of 1991 empowered the Central Board of Direct Taxes to issue instructions for the proper composition of offenses under section 279(2) of the Income-tax Act. These instructions, including the requirement for the Commissioner's compliance, were deemed mandatory. Consequently, the Court allowed the Revenue's appeals, set aside the High Court judgments, and dismissed the writ petitions filed by the individuals involved in the case. No costs were awarded. en-us Tue, 31 Mar 1992 00:00:00 +0530 Wed, 05 Aug 2026 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5363 The Supreme Court held that the Explanation introduced by the Finance (No. 2) Act of 1991 empowered the Central Board of Direct Taxes to issue instructions for the proper composition of offenses under section 279(2) of the Income-tax Act. These instructions, including the requirement for the Commissioner's compliance, were deemed mandatory. Consequently, the Court allowed the Revenue's appeals, set aside the High Court judgments, and dismissed the writ petitions filed by the individuals involved in the case. No costs were awarded. Case-Laws Income Tax Tue, 31 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5363