Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner.

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..... nder section 473, 474, 475, 476, 477, 478, 479, 480, 481, 482, 483, or 484 except with the previous sanction of the Principal Commissioner or Commissioner or Joint Commissioner (Appeals) or Commissioner (Appeals). (2) The Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General may issue such instructions or directions to the income-tax authorities ment .....

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..... hall not be inadmissible as evidence for the purpose of such proceedings merely on the ground that- (a) such statement was made or such account or document was produced in the belief that the penalty imposable would be reduced or waived, under section 469; or (b) the offence for which such proceeding was taken would be compounded. (6) The power of the Board to issue orders, instructions or di .....

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