Re: Show cause notice u/s 279

if the show cause notice u/s 279(1) is not served to the assesse then, can still the prosecution be initiated against him ?

When an Assessing Officer takes a decision to initiate proceedings or when a Commissioner grants for such proceedings, he has to apply his mind and on the basis of the circumstances and the facts on record he has to come to the conclusion  whether prosecution is necessary and advisable in a particular case or not . The Act does not provide that Commissioner has necessarily afford the assessee an opportunity to be heard before deciding to initiate proceedings . The absence of an opportunity to be heard will not make the order of sanction void or illegal as held in CIT v. Velliappa  Textiles Ltd ( 2003) 263 ITR 550 (SC)( 567 to 569) . However as per the Income -tax Department’s manual  the Commissioner has to issue the show cause notice .  For more details refer   https://itatonline.org/articles_new/guide-to-offenses-and-prosecutions-under-the-income-tax-act-1961-with-video/    

---