9911796707
TMI Blog1998 (10) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... in interpreting this sub-section to mean that before any prosecution, a SCN should be given - The enabling provision cannot give a right to a party to insist on the Chief CIT/Director General to make an offer of compounding before prosecution - trial Court is directed to proceed with the case in accordance will law - CRL.A. 1087 OF 1998 - - - Dated:- 16-10-1998 - Judge(s) : M. K. MUKHERJEE. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was on the basis of a compromise arrived at between the respondent and the CIT, Kanpur, and there was also an understanding that no penal action would be taken against the respondent. A further contention which was raised was that before any prosecution is launched, an opportunity of hearing should have been afforded. This contention was sought to be raised on the basis of the respondent's interp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich could lead the High Court to the conclusion that any understanding was given to the respondent that no penal action could be taken. Learned counsel for the respondent is also unable to draw our attention to any provision of the IT Act, whereby a compromise assessment could have been arrived at between the respondent and the CIT. The High Court, in our view, was clearly in error in proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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