https://www.taxtmi.com/caselaws?id=38697 Section 279(1A) bars prosecution under section 277 of the Income-tax Act only where the Commissioner has already reduced or waived the minimum penalty under section 271(4A); absent such an order, prosecution may proceed on an authorised complaint. The term "person" in section 277 can extend to the managing director or principal officer who signs and verifies the company's return, so liability is not confined to the company alone. Proceedings before income-tax authorities are judicial proceedings for section 193 IPC purposes, and offences under the Penal Code may be pursued on the basis of the Commissioner's authorisation without any further sanction on these facts. en-us Fri, 04 Feb 1977 00:00:00 +0530 Thu, 08 Apr 2010 13:24:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38697 Section 279(1A) bars prosecution under section 277 of the Income-tax Act only where the Commissioner has already reduced or waived the minimum penalty under section 271(4A); absent such an order, prosecution may proceed on an authorised complaint. The term "person" in section 277 can extend to the managing director or principal officer who signs and verifies the company's return, so liability is not confined to the company alone. Proceedings before income-tax authorities are judicial proceedings for section 193 IPC purposes, and offences under the Penal Code may be pursued on the basis of the Commissioner's authorisation without any further sanction on these facts. Case-Laws Income Tax Fri, 04 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38697