Sanction for prosecution of offences under chapter xii of the income tax actVijay Dalmia
Under Chapter XII of the (Indian) Income Tax Act-1961, a person cannot be prosecuted for an offence Under Sections 275A, 275B, 276, 276A, 276B, 276BB, 276C, 276CC, 276D, 277, 277A or 278, except with the previous sanction of the Principal Commissioner or Commissioner or Commissioner(Appeals) or the appropriate Authority. Accordingly, in all cases of prosecution the fact of proper sanction by a competent authority is sine qua non, for initiating prosecution against an offender by the Income Tax Authorities. The issue of valid previous sanction becomes important, and may be taken as a defense by the accused during the course of trial. Following are the important points, which are to be considered, while granting sanction in any matter:
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Sanction for prosecution of offences under chapter xii of the income tax actVijay Dalmia
Under Chapter XII of the (Indian) Income Tax Act-1961, a person cannot be prosecuted for an offence Under Sections 275A, 275B, 276, 276A, 276B, 276BB, 276C, 276CC, 276D, 277, 277A or 278, except with the previous sanction of the Principal Commissioner or Commissioner or Commissioner(Appeals) or the appropriate Authority. Accordingly, in all cases of prosecution the fact of proper sanction by a competent authority is sine qua non, for initiating prosecution against an offender by the Income Tax Authorities. The issue of valid previous sanction becomes important, and may be taken as a defense by the accused during the course of trial. Following are the important points, which are to be considered, while granting sanction in any matter:
If you're suffering from information overload when it comes to what's new in technology and Internet resources for children and young adults, join us as we learn what's new in a nutshell.
