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TMI Blog1995 (6) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 on the file of the Additional Chief Judicial Magistrate, Ernakulam. The petitioners are the second and third accused in the said C. C. and that they are the partners of a firm, which is shown as the first accused in the said complaint. The proceedings against the petitioners and the firm were instituted for offences under sections 276C and 277 of the Income-tax Act, 1961, on an allegation that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore or after institution of the proceedings and, therefore, an assessee may be anxious to offer composition even before prosecution to save himself from the "disgrace and ignominy of the prosecution". It was also held that simply because there was an opportunity to compound after the prosecution is launched, it does not necessarily follow that such opportunity should be denied before the prosecuti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the previous sanction of the Commissioner or Commissioner (Appeals) or the appropriate authority." If the intention of the Legislature was to enjoin a duty upon the Commissioner to issue a notice, then it could not have enacted sub-section (2) of section 279. Sub-section (2) reads as follows: "(2) Any offence under this Chapter may, either before or after the institution of proceedings, be com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... my notice a judgment of the Supreme Court in C. B. Gautam v. Union of India [1993] 199 ITR 530. For his above argument the judgment of the Supreme Court is no way helpful to the cause of the petitioner. All that the Supreme Court has stated is that the courts have generally read into the provisions of the relevant sections a requirement of giving a reasonable opportunity of being heard before an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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