Section 279 of ITA, 1961 : Section 279: Prosecution To Be At Instance Of Principal Chief Commissioner Or Chief Commissioner Or Principal Commissioner Or Commissioner

Explanation using Example

Imagine a business owner, Mr. Sharma, who has willfully attempted to evade tax by hiding some of his income. The Income Tax Department conducts an investigation and finds evidence of tax evasion. Under the Income-tax Act, 1961, Mr. Sharma could potentially face prosecution for offences such as those under section 276C (wilful attempt to evade tax).

However, before any legal proceedings can be initiated against Mr. Sharma for these offences, the law requires that the tax authorities obtain prior sanction from a higher authority, such as the Principal Commissioner or Commissioner of Income Tax. This is to ensure that prosecutions are sanctio...

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