Deputy Director can’t file complaint u/s 276C/277 if no incriminating materials is seized or statement is recorded

INCOME TAX : Unless strong materials seized from accused, for offence allegedly committed while filing returns and false verification filed before Assessing Authority, only Assessing Authority or any other officer authorised by that officer is competent to file a complaint under section 276C/277, not by the Deputy Director

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000197311/deputy-director-can’t-file-complaint-us-276c277-if-no-incriminating-materials-is-seized-or-statement-is-recorded.aspx