Procedure for launching Prosecution involving offences punishable under sections 276B, 276BB, and under sections 277, 278 in relation to sections 276B, 276BB

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....entral Board of Direct Taxes Ground Floor, ARA Centre, E-2,Jhandewalan Extn., New Delhi- 110055. Dated: 18.01.2012. To All CCsIT(CCA)s/DGsIT/CCsIT(Central) Sir/Madam, Sub:- Procedure for launching Prosecution involving offences punishable under sections 276B, 276BB, and under sections 277, 278 in relation to sections 276B, 276BB- clarifications Chapter-Ill of the P....

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....ll seek opinion of the Prosecution Counsel." Clarification has been sought as to whether CIT has to mandatorily seek the opinion of the Prosecution Counsel in each and every case, even if the case involves offences punishable under sections 276B, 276BB, and under sections 277, 278 in relation to sections 276B, 276BB, before according sanction u/s 279(1) of the Act. 3. The matter has be....