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Liz Batra Versus Central Board of Direct Taxes through its Chairman and another

2015 (6) TMI 9 - PUNJAB & HARYANA HIGH COURT

Prosecution launched for concealment of income under section 276C r.w.s. 279 - Held that:- We direct that respondent No.2 shall decide whether or not to take action under section 279 of the Act on his own in accordance with law and without being influenced by the directions from any other source including from the CBDT including on the basis of the communications relied upon by the petitioner or otherwise. By our judgment in M/s Kudos Chemie Ltd. v. Assistant Commissioner of Income Tax (TDS), Ch .....

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spondent No.2 being adverse to the petitioner to any extent, the same shall not be implemented for a period of four weeks after service of the same upon the petitioner. - Civil Writ Petition No. 6136 of 2015 - Dated:- 25-5-2015 - MR. S.J.VAZIFDAR AND MR. G.S.SANDHAWALIA, JJ. Ms. Radhika Suri, Sr. Advocate with Ms. Rajni Paul, Advocate, for the appellant Ms. Urvashi Dugga, Advocate, for the respondent JUDGEMENT S.J.VAZIFDAR A.C.J. (Oral) CM No. 6831 of 2015 Allowed subject to all just exception .....

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th section 279 of the Act. Despite the same, according to the petitioner, Central Board of Direct Taxes has been issuing directions compelling the Commissioner of Income Tax to launch prosecution. 3. Section 279 of the Act reads as under:- 279. Prosecution to be at the instance of Chief Commissioner or Commissioner.-[(1) A person shall not be proceeded against for an offence under Section 275-A, [Section 275- B], Section 276, Section 276-A, Section 276-B, Section 276-BB, Section 276-C, Section 2 .....

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aning as in clause (c) of Section 269-UA.] (1-A) A person shall not be proceeded against for an offence under Section 276-C or Section 277 in relation to the assessment for an assessment year in respect of which the penalty imposed or imposable on him under clause (iii) of sub-section (1) of Section 271 has been reduced or waived by an order under Section 273-A. 4[(2) Any offence under this Chapter may, either before or after the institution of proceedings, be compounded by the Chief Commissione .....

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ived under Section 273-A or that the offence in respect of which such proceeding was taken would be compounded. 5[Explanation.-For the removal of doubts, it is hereby declared that the power of the Board to issue orders, instructions or directions under this Act shall include and shall be deemed always to have included the power to issue instructions or directions (including instructions or directions to obtain the previous approval of the Board) to other income tax authorities for the proper co .....

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n this regard as Ms. Dugga did not contend otherwise. 5. Ms. Suri s apprehension is that in view of the correspondence that ensued between the CBDT and the concerned authorities, the latter are left with no option but to launch prosecution. For instance, she relied upon a letter dated 11.03.2013. The said letter addressed by the Member, CBDT, Special Secretary to the Government of India, to the member (L&C) CBDT, does not indicate a mandatory order or direction to launch prosecution. The let .....

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me may be considered as per the existing instructions. We do not read the letter, therefore, as an order directing respondent No.2 to launch prosecution. It merely suggests the other member to issue instructions to decide the issue expeditiously. 6. Ms. Suri also relied upon another letter dated 16.09.2014 addressed by the Deputy Commissioner of Income Tax informing the Under Secretary (Inv.V) CBDT that the CIT had been requested to get relevant assessment and penalty proceedings completed exped .....

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