https://www.taxtmi.com/caselaws?id=27882 Immunity from prosecution under Section 291 of the Income-tax Act is a distinct mechanism from tender of pardon under Section 306 CrPC, so the procedural rights attached to Section 306, including automatic supply of copies, do not apply. Section 291 was also upheld as not violative of Article 14 because the discretion to grant immunity is aimed at securing evidence and is not arbitrary. However, fairness in trial required that the accused be allowed to inspect the statement given by the immunised witness before examination, to enable effective cross-examination and avoid prejudice to the defence. en-us Mon, 12 Sep 1983 00:00:00 +0530 Tue, 16 Feb 2010 15:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27882 Immunity from prosecution under Section 291 of the Income-tax Act is a distinct mechanism from tender of pardon under Section 306 CrPC, so the procedural rights attached to Section 306, including automatic supply of copies, do not apply. Section 291 was also upheld as not violative of Article 14 because the discretion to grant immunity is aimed at securing evidence and is not arbitrary. However, fairness in trial required that the accused be allowed to inspect the statement given by the immunised witness before examination, to enable effective cross-examination and avoid prejudice to the defence. Case-Laws Income Tax Mon, 12 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27882