Immediate launching of prosecution in certain categories of cases - Income Tax - F.No.285/90/2008-IT (Inv. I)

F.No.285/90/2008- IT (Inv. I) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Room No.243-F, North Block New Delhi To All Chief Commissioners of Income Tax (CCA) All Directors General of Income Tax (Inv) All Chief Commissioners of Income Tax (Central) Director General of Income Tax (Intel), Delhi 28th January, 2011 Sub: Immediate launching of prosecution in certain categories of cases Ref: CBDT s letter of even number dated 24th April, 2008 specifying various categories of offences alongwith their monetary limits for launching prosecution under the Direct Tax Laws Sir /Madam, As you are aware, there is no bar either under Law or under CBDT s Instructions which prevents initiation of prosecution proceedings before disposal of appeals against assessment orders or imposition of penalty under the Direct Tax Laws. 2. In view of the above, I am directed to inform that in the following categories of cases prosecution proceedings may be initiated immediately after completion of assessment / reassessment without waiting for the disposal of appeals, if any, filed by the assessee and / or imposition of penalty: a. Cases having suspected linkage to any anti-national / terrorist activity or corruption; b. Cases in which additions have been made on account of detection of undisclosed assets outside India including undisclosed foreign bank accounts; c. Cases involving major frauds or scams or misappropriation of government funds or public property; d. Any other case which the Commissioner of Income Tax considers fit for launching of prosecution without waiting for disposal of appeals, if any, filed by the assessee. 3. It is requested that the above procedure should be circulated amongst all the officers in your region for compliance. Yours faithfully (D. K Gupta) Director (Inv.I)