Prosecution to be at instance of Commissioner
Prosecution to be at instance of Commissioner.
279. (1) A person shall not be proceeded against for an offence under section 275A or section 276 or section 276A or section 276B or section 276C or section 276D or section 277 or section 278 except at the instance of the Commissioner.
(1A) A person shall not be proceeded against for an offence under section 277 in relation to the assessment for an assessment year in respect of which the penalty imposable upon him under clause (iii) of sub-section (1) of section 271 has been reduced or waived by an order under sub-section (4A) of that section.
(2) The Commissioner may either before or after the institution of proceedings compound any such offence.
(3) Where any proceeding has been taken against any person under sub-section (1), any statement made or account or other document produced by such person before any of the income-tax authorities specified in clauses (a), (b), (c), (d) and (e) of section 116 shall not be inadmissible as evidence for the purpose of such proceedings merely on the ground that 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 sub-section (4A) of section 271 or that the offence in respect of which such proceeding was taken would be compounded.
[As amended by the Finance Act, 1973]