Policy in regard to prosecution and compounding of technical offences

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..... ounding of technical offences has since been reviewed by the Board. 2. The Department has been prosecuting assessees both under the Income-tax Act and the Indian Penal Code. The offences for which the assessees are prosecuted under these two laws can be broadly categorised into technical and non-technical. Technical offences are those which are due to certain procedural lapses. Under the Income- .....

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..... t may adopt a policy in general to compound the first offence. If the assessee commits the offence again, the prosecution proceedings should be pursued to their logical end. Such a procedure would also have the necessary educative and reformative value without being unduly harsh in technical matters. 3. Keeping in view what is stated above, in the case of technical offences, ie. offences under s .....

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