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TMI Blog2015 (6) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... ory in every case of failure provided in section 276B. The same would apply also in respect of failure under sections 276C and 277 which the petitioner is accused of in this case. Further, in the event of respondent No.2 deciding to launch the prosecution, he shall do so only by a reasoned order on all the issues raised by the petitioner. In the event of the decision of respondent 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid income tax authorities as he may deem fit for institution of proceedings under this sub-section. Explanation.-For the purposes of this section, appropriate authority shall have the same meaning 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 Commissioner or Director-General.] (3) Where any pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 letter only suggests prosecution proceedings under sections 276C and 277. The same is pending for consideration of CIT-I, Chandigarh i.e. respondent No.2. The letter concludes by stating that the Member (L C) CBDT may like to issue suitable instructions to the CCIT and CIT concerned to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 dated 12.05.2015 in M/s Kudos Chjemie Ltd. v. Assistant Commissioner of Income Tax (TDS), Chandigarh, we have held that launching a prosecution is not mandatory in every case of failure provided in section 276B. The same would apply also in respect of failure under sections 276C and 277 which the petitioner is accused of in this case. 9. Further, in the event of respondent No.2 deciding to launch the prosecution, he shall do so only by a reasoned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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