https://www.taxtmi.com/caselaws?id=15348 The court upheld the validity of sections 276C(1) and 276CC of the Income-tax Act, 1961, rejecting claims that they violated constitutional articles. It clarified that compensation through interest does not eliminate the need for prosecution. Additionally, it ruled that the Commissioner of Income-tax can grant prosecution sanctions under section 279(1) without explicit directions from higher authorities. The petitions challenging these provisions and jurisdiction were dismissed, allowing petitioners to raise objections in the appropriate court. The judgment affirmed the legality of the provisions and the Commissioner's power to sanction prosecutions. en-us Fri, 30 Jul 1999 00:00:00 +0530 Thu, 06 Aug 2009 10:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15348 The court upheld the validity of sections 276C(1) and 276CC of the Income-tax Act, 1961, rejecting claims that they violated constitutional articles. It clarified that compensation through interest does not eliminate the need for prosecution. Additionally, it ruled that the Commissioner of Income-tax can grant prosecution sanctions under section 279(1) without explicit directions from higher authorities. The petitions challenging these provisions and jurisdiction were dismissed, allowing petitioners to raise objections in the appropriate court. The judgment affirmed the legality of the provisions and the Commissioner's power to sanction prosecutions. Case-Laws Income Tax Fri, 30 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15348