Prosecution to be at instance of Chief Commissioner or Commissioner.
252. (1) A person shall not be proceeded against for an offence under sections 236 to 247 (both inclusive) except with the previous sanction of the Commissioner or the Commissioner (Appeals), as the case may be.
(2) The Chief Commissioner may issue such instructions, or directions, to the income-tax authorities referred to in sub-section (1) as he may think fit for the institution of proceedings under this section.
(3) The Chief Commissioner may compound, either before or after the institution of proceedings (with permission of the Court), any offence under this Chapter, under the circumstances and for the amount, as may be prescribed.
(4) The power of the Board to issue orders, instructions or directions under this Code shall include the power to issue orders, instructions or directions (including instructions or directions to obtain its previous approval) to other income-tax authorities for the proper composition of offences (including an authorisation to file and pursue complaints by one or more Inspectors of Income-tax) under this section.
(5) An offence in relation to which a punishment has been awarded by a court shall not be compounded.
(6) Where any proceeding has been taken against any person under sub-section (1), any statement made or account or other document produced by such person before any income-tax authority, other than an Inspector, shall not be inadmissible as evidence for the purpose of such proceedings merely on the ground that such statement was made or such account or other document was produced in the belief that the offence in respect of which such proceeding was taken would be compounded.
