2011 (2) TMI 354

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..... ty can be interfered with only on the ground of factual or legal mala fides or perversity - Admittedly the petitioners stand convicted - Even though after conviction also, power can be exercised to compound the offence, but this by itself cannot be a ground for issue of mandamus sought in the petition - Neither any legal right of the petitioner is shown to have been infringed nor it is shown that .....

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..... not accepted and for alleged wilful concealment of income prosecution was initiated against the petitioners. The trial Court after appreciating evidence, convicted the petitioners. Thereafter, the petitioners applied for compounding of offence under section 279(2) of the Act to the Chief Commissioner of Income-tax, Chandigarh. The application was rejected in view of its earlier order as also in vi .....

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