2015 (6) TMI 9

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..... prosecution proceedings in respect of the assessment year 2011-12. 2. 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 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 a .....

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..... at such statement was made or such account or other document was produced in the belief that the penalty imposable would be reduced or waived 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 composition of offences under this section.]" 4. A person, therefore, cannot be proceeded against for the offence .....

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..... spondent 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 expeditiously and also to process the case for launching prosecution/compounding for the assessment years 2011-12 and 2012-13. 7. This letter also is not an order or direction instructing respondent No.2 to decide the matter in a particular manner. It is merely a direction to decide the same expeditiously as also to process the case for launching prosecution. Advising .....

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