Power of or Principal Commissioner or Commissioner to grant immunity from prosecution. – Section 278AB

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..... mmunity from prosecution u/s 278AB The application for the immunity must be made by the assessee to the PCIT or CIT before institution of the prosecution proceedings after abatement. The or Principal Commissioner or Commissioner may, subject to such conditions as he may think fit to impose, grant to the person immunity from prosecution for any offence under this Act, if he is satisfied that the pe .....

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..... IT or CIT, if he is satisfied that such person had, in the course of any proceedings, after abatement, concealed any particulars material to the assessment from the income-tax authority or had given false evidence, and thereupon such person may be tried for the offence with respect to which the immunity was granted or for any other offence of which he appears to have been guilty in connection with .....

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