https://www.taxtmi.com/caselaws?id=15057 Before launching prosecution for offences under sections 276C and 277 of the Income-tax Act, a proposed accused must be given a prior show-cause notice and an opportunity of hearing, because natural justice is read into statutory action carrying adverse civil consequences unless expressly excluded. The text states that the requirement applies particularly where prosecution is a discretionary option and compounding may also be available. On that reasoning, prosecution initiated without such notice is treated as invalid, and the stated conclusion is that the prosecution could not be sustained. en-us Mon, 03 Jan 2000 00:00:00 +0530 Thu, 30 Jul 2009 13:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15057 Before launching prosecution for offences under sections 276C and 277 of the Income-tax Act, a proposed accused must be given a prior show-cause notice and an opportunity of hearing, because natural justice is read into statutory action carrying adverse civil consequences unless expressly excluded. The text states that the requirement applies particularly where prosecution is a discretionary option and compounding may also be available. On that reasoning, prosecution initiated without such notice is treated as invalid, and the stated conclusion is that the prosecution could not be sustained. Case-Laws Income Tax Mon, 03 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15057