NASIRUDDIN S/O PAPLUSAB BAGAWAN vs. THE INCOME TAX DEPARTMENT
WP/112881/2019HC Karnataka07 Feb 2022
Bench: The Hon’Ble Mr. Justice M.Nagaprasanna Writ Petition No.112881/2019 (Gm-Res) C/W. Writ Petition Nos.112882/2019 & 112883/2019
Section 132
9
or directions to the aforesaid income-
tax authorities as he may deem fit for
institution of proceedings under this
sub-section.
Explanation.—For the purposes of this
section,
“appropriate
authority”
shall
have the same meaning as in clause (c)
of section 269UA.
(1A) A person shall not be proceeded
against for an offence under section 276C
or
section
