Prosecution to be at instance of Commissioner
Prosecution to be at instance of Commissioner.
279. 1[(l) A person shall not be proceeded against for an offence under section 275A, section 276A, section 276B, section 276C, section 276CC, section 276D, section 277, section 278 or section 278A except at the instance of the Commissioner.]
2[(1A) A person shall not be proceeded against for an offence under section 276C or section 277 in relation to the assessment for an assessment year in respect of which the penalty imposed or imposable on him under clause (iii) of sub-section (1) of section 271 has been reduced or waived by an order under section 273A .]
(2) The Commissioner may either before or after the institution of proceedings compound any such offence.
3[(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 4[under section 273A] or that the offence in respect of which such proceeding was taken would be compounded.]
1. Substituted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. Earlier it was amended by the Incoms-tax (Amendment) Act, 1965, w.e.f. 12-3-1965, Finance Act, 1965, w.e.f. 1-4-1965, Finance Act, 1968, w.e.f. 1-4-1968 and Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.
2. Substituted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. Earlier it was inserted by the Income-tax (Amendment) Act, 1965, w.e.f. 12-3-1965.
3. Inserted by the Income-tax (Amendment) Act, 1965, w.e.f. 12-3-1965.
4. Substituted for "under sub-section (4A) of section 271 " by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975.
[As amended by the Finance Act, 1981]