Sanctioning Criminal Tax Proceedings: Balancing Taxpayer-Friendly Policies with Deterring Tax Evasion u/s 35-B.

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....Sanction for initiation of criminal proceedings - the implementation of the Tax Legislation should be tax payers friendly and at the same time the tax evaders should not be spared. Had the sanctioning authority approached the case, keeping the same in his mind, the sanctioning authority would not have granted sanction for prosecuting the petitioner under section 35-B of the Act. - HC....