These sections deal with various offences relateable to the compliance under the Act like failure to furnish return of income, giving of false statement in verification and the wilful attempt to evade tax.
Questions often raised in the context of prosecution under these sections had been whether the chief commissioner or the director-general should hear the parties against whom prosecution was to be launched before according sanction for prosecution.
The Supreme Court recently considered this issue in the Assistant Commissioner vs Velliappa Textiles Ltd case, (2003) 132 Taxman 165 (SC). According to the Supreme Court, there is nothing new in Section 279.
There are similar provisions in many other statues, which put an embargo on the court