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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.... 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 Prosecution Manual 2009 published by the Directorate of Income Tax(PR, PP & 0L....

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....ther 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 been examined. Considering that the offences punishable under sections 276B, 276BB and under sect....