...course of today.2. This Petition challenges the order dated 9 August 2019 passed by the respondent No. 2-Deputy Commissioner of Income Tax sanctioning prosecution under section 279 of the Income Tax Act, 1961...time. Mr. Mohanty further informs us that pursuant to the sanction on 9 August 2019 under Section 279 of the Act, no prosecution has yet been launched. Mr. Mohanty seeks time to take instructions and...[2004] 135 taxman 461 (SC) and the decision of the Bombay High Court in SBI DFHI Ltd. v. ACIT 2(1)2 Mumbai, in Income Tax Appeal No. 157 of 2017...

...being Moin Akhtar Quereshi. The criminal complaint was filed, inter alia, on the strength of sanction for prosecution under Section 279 of Income Tax Act, 1961 accorded by the Director of Income...under Section 245-H of Income Tax Act, 1961 granting immunity - temporary or otherwise - from prosecution to the petitioner in relation to the case in question. It was also conceded that the...instructions. While the acts of commission constituting offences punishable under Sections 277 (i) of Income Tax Act, 1961 and under Sections 181, 177, 193, 196, 120-B read with Section 34 of Indian...

...Md. Nizamuddin, J.:— The Court : Heard Mr. Khaitan, learned senior advocate appearing for the petitioner and Mr. Dutt, learned advocate representing the respondent Income Tax Authority.2. By this writ petition, petitioner has challenged the impugned order of sanction for prosecution against the petitioner, dated 13 June, 2023, under Section 279(1) of the Income Tax Act, 1961...been taken nor the approval order of prosecution has been provided to the petitioner.3. Mr. Dutt, learned advocate appearing for the respondent could not satisfy with any cogent reason...as to why opportunity of personal hearing to the petitioner as per the petitioner's aforesaid request could not be considered and he submits that so far as order of approval for prosecution is...

..., the same was not done. Finally, the petitioner made a formal application dated 20th June 2006 to the Chief Commissioner of Income Tax, praying for compounding of the prosecution under section 279(2) of the Income Tax Act. In...section 276CC and 276B of the Income Tax Act, 1961. The petition arises in following factual background.... With respect to such returns, besides tax demands, prosecutions were also instituted by filing criminal cases as well as instituting proceedings for penalty under the provisions of the Income Tax Act...

...Md. Nizamuddin, J.:— The Court : Heard Mr. Khaitan, learned senior advocate appearing for the petitioner and Mr. Dutt, learned advocate representing the respondent Income Tax Authority.2. By this writ petition, petitioner has challenged the impugned order of sanction for prosecution against the petitioner, dated 13 June, 2023, under Section 279(1) of the Income Tax Act, 1961...been taken nor the approval order of prosecution has been provided to the petitioner.3. Mr. Dutt, learned advocate appearing for the respondent could not satisfy with any cogent reason...as to why opportunity of personal hearing to the petitioner as per the petitioner's aforesaid request could not be considered and he submits that so far as order of approval for prosecution is...

...Md. Nizamuddin, J.:— The Court : Heard Mr. Khaitan, learned senior advocate appearing for the petitioner and Mr. Dutt, learned advocate representing the respondent Income Tax Authority.2. By this writ petition, petitioner has challenged the impugned order of sanction for prosecution against the petitioner, dated 13 June, 2023, under Section 279(1) of the Income Tax Act, 1961...been taken nor the approval order of prosecution has been provided to the petitioner.3. Mr. Dutt, learned advocate appearing for the respondent could not satisfy with any cogent reason...as to why opportunity of personal hearing to the petitioner as per the petitioner's aforesaid request could not be considered and he submits that so far as order of approval for prosecution is...

...Md. Nizamuddin, J.:— The Court : Heard Mr. Khaitan, learned senior advocate appearing for the petitioner and Mr. Dutt, learned advocate representing the respondent Income Tax Authority.2. By this writ petition, petitioner has challenged the impugned order of sanction for prosecution against the petitioner, dated 13 June, 2023, under Section 279(1) of the Income Tax Act, 1961...been taken nor the approval order of prosecution has been provided to the petitioner.3. Mr. Dutt, learned advocate appearing for the respondent could not satisfy with any cogent reason...as to why opportunity of personal hearing to the petitioner as per the petitioner's aforesaid request could not be considered and he submits that so far as order of approval for prosecution is...

...had conspired together with a common intention to falsify the accounts and had submitted false accounts to the Income-tax Department and thereby got favourable orders for lesser tax and thereby avoided the proper income-tax payable to the Department. The complainant therefore filed a private complaint under the abovesaid sections of the Act. The Commissioner of Income-tax granted sanction for prosecution under section 279 of...Commissioner of Income-tax under section 279 of the Act.5. The prosecution has examined P. Ws.-1 to 5 and marked exhibits P-1 to P-26 and the accused have not examined any defence witness...1, 1982, for the year 1981–82 showing that the taxable income was Rs. 21,340 and accordingly paid the income-tax under section 143(1) of the Act. It is the case of the prosecution that these payments...

...the sum of Rs. 82,000 which is added as undisclosed income of the petitioners. Learned counsel for the petitioner, on the other hand, has referred to the authorisation under section 279 of the Income-tax Act, N.E Region for prosecution of...commission of offence under sections 276C and 277 of the Income-tax Act, 1961.5. The quashing of the complaint has been sought mainly on the ground that the complaint petition does not...section 276C or 277 of the Income-tax Act, 1961.8. In the result, the revision is allowed and the proceeding in Case No. 316(C) of 1992 pending in the court of the Chief Judicial Magistrate, Kam-rup, is hereby quashed....

...section 279(1) of the Income Tax Act and on the ground that if the proceedings for imposing penalty would have been initiated by the Income Tax Department under section 271 or 273(A) of the Income Tax Act, in that case there might have been an order for reduction or waiver of penalty and if that be so, in view of section 279(1)(A) of the Income Tax Act, prosecution against....6.00 Heard Ms. Anushriee Kapadia, learned advocate appearing on behalf of the respondents - Income Tax Department and considered the impugned complaint as well as the pleadings pleaded by the petitioners in the present petition and documents on record, it appears that before launching the prosecution and filing the impugned complaint against the petitioners, sanction as required under section 279(1) of the Income Tax Act was...authority as required under section 279(1) of the Income Tax Act (Page No. 73). Therefore, it is submitted that as such there is compliance of section 279(1...

...Section 156 of the Income Tax Act. Being aggrieved of the assessment, the petitioners moved the third respondent/the Commissioner of Income Tax (Appeals)-II, before whom the appeals are pending. It is in the meanwhile, that the petitioners have been served with Ext.P8 notice under Section 279(1) of the Act, as to why prosecution proceedings...initiated under Section 276 CC of the Income Tax Act. It is stated that the petitioners have submitted a detailed...against the petitioners under different provisions of the Income Tax Act. Notice was also issued under...

...decided in that case was that the offences under section 120B, 420, 109, 34 and 37 of the Indian Penal Code do not require any sanction either under section 195 or any other provisions of the Code of Criminal Procedure for initiation of prosecution. Hence the contention that the prosecution for offences under the Indian Penal Code was not permissible because there was no sanction for such prosecution under section 279(1) of the Income Tax Act, 1961...amended provision of section 279(1) of the Income Tax Act which came into force with effect from 1.4.89 From a careful reading of the amended section of 279(1) of the Act it becomes evident that for prosecution of offences under certain...sections of the Income Tax Act previous sanction is required from the Chief Commissioner or Director General or the Commissioner of Income Tax. But section 276DD does not find place, since it has already been omitted, in the amended section 279(1). So, the question of obtaining any sanction under the amended section 279(1) of the Act for prosecution under...

...penalty as envisaged in Section 271F of IT Act (for failure to furnish return of income) was imposed by the assessing authority i.e. the Deputy Commissioner of Income Tax (DCIT). 3. It is also not in dispute, and this being the basis of some argument raised by the petitioners, that prior to the filing of the criminal complaint by the respondent Assistant Commissioner of Income Tax (ACIT) sanction for prosecution had been granted under Section 279 (1) of IT Act on...leading to the criminal prosecution by issuing show cause notice under Section 279 (1) of IT Act on 16.07.2014 and by sanctioning the prosecution under Section 279 (1...Income Tax Act, 1961 (for short IT Act) read with Section 278 B of IT Act. By the impugned order, the ACMM took cognizance and issued process against the petitioners, they including company M/s...

...Case No. 1921/2019 (Union of India Vs. Paramjeet Singh) under Section 276CC of the Income Tax Act, 1961, and the cognizance/summoning order, dated 02.07.2019, pending before the Learned Court of Chief Judicial Magistrate (Custom), Lucknow, as contained in Annexure Nos.1 and 2 to this application; ii) to quash/set-aside the impugned sanction order, dated 15.03.2019, passed under Section 279(1) of the Income Tax Act for launching the prosecution under...to press the present application insofar as it relates to relief no.(ii) seeking prosecution under Section 276CC read with Section 278C of Income Tax Versus Counsel for.... - 3057 of 2026 Court No. - 15 HON'BLE BRIJ RAJ SINGH, J. 1. The present application under Section 482 of the Code of...

...the petitioner on the merits, the authority found that under the provisions of the Income-tax Act, compounding is not permissible in cases of the Indian Penal Code offence. The authority who examined the matter afresh has found that it is not a fit case for withdrawal of prosecution under the Indian Penal Code offences.13. Section 279 of...Income-tax act deals with the prosecution of a person, at the instance of the Chief Commissioner or the Commissioner of Income-tax. As per section 279(2) of the Income-tax Act, any offence under this...petitioner had filed an application under section 230A(1) of the Income-tax Act, 1961, on May 12, 1983, for issue of a certificate in her favour for settling the property...

...Principal Commissioner of Income Tax, Jamshedpur, thereafter issued another show cause letter as to why the sanction under Section 279(1) of Income Tax Act, 1961, should not be accorded for launching prosecution against...Limited and its aforesaid Directors had willfully and deliberately attempted to evade the tax liability. Thus, the accused made themselves liable to be prosecuted under Section 276C (2) read with Section 278B of Income Tax Act, 1961 ("I.T. Act"). The complainant has alleged that the sanction order under Section 279(1) of Income Tax Act, 1961 for launching of prosecution under..., Kolkata-700 069. The assessment in this case was completed under Section 143(3) of the Income Tax Act, 1961 on 11.03.2015, determining the total income at Rs. 7,98,52,120/- (Rupees Seven Crore...

...sought a writ of certiorari to quash a show-cause notice dated 09.02.2015 under sections 276C(1)/277 of the Income Tax Act, 1961 (for short ‘the Act’) for initiating prosecution proceedings in respect of the assessment year 2011-12.4. The petitioner contends that respondent No. 2-Commissioner of Income Tax-I, Chandigarh is the authority competent to decide whether or not to launch prosecution including for concealment of income under section 276C read with section 279 of...directions compelling the Commissioner of Income Tax to launch prosecution.5. Section 279 of the Act reads as under:“279. Prosecution to be at the instance of Chief...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 of the income tax authorities specified in...

..., Patna, alleging therein that the accused has evaded income tax, interest and penalty for the period 1993-94 and has, thus, committed offences which are liable to prosecution under Section(s) 276 C(1) and 276 C(2) of the Income Tax Act. Learned Commissioner of Income Tax has granted permission to launch prosecution under Section 279 of...cognizance of the offence under Section(s) 276 C(1) and 276 C(2) of the Income Tax Act, 1961. 3. Petitioner-accused was partner of M/s Mallick enterprises up...exercise of powers under Section 127 of the Act. Learned Deputy Commissioner of Income Tax, Special Range-IV, Patna, issued notice to the accused under Section 142(1) of the Act directing furnishing of...