Section 279A — the law in short
What the courts have decided on section 279A, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Vishwanath C. Tarali v State of Karnataka
High CourtHelps taxpayerValidity unconfirmed
The Income-tax Officer lodged a police complaint about false returns claiming refunds, the police filed a charge-sheet, and the Magistrate took cognizance of IPC offences. Can that be done without sanction under s.279 and a complaint by an authorised authority?
No, on this decision. Reading s.279 with s.280B together, an offence under Chapter XXII can be taken cognizance of only on a complaint made by an authority authorised in that behalf under the Act, after the previous sanction of the competent authority. A Magistrate cannot take cognizance on the basis of a final report submitted by the police, and cognizance so taken is without authority of law, so that continuation of the proceeding is an abuse of process.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.