2003 (11) TMI 33

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dge, Chennai, as envisaged in section 279(2) - From a very reading of the section 279(2) of the IT Act, it would be clear that the discretionary power was vested upon the Chief Commissioner to compound the same - High Court could not invoke its power under section 482 of the Code of Criminal Procedure to issue a direction to compound offence - Hence, this criminal original petition is dismissed - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cumstances of the case, this court is of the view that this petition has got to be dismissed on two grounds. At the outset it would be more appropriate to extract section 279(2) of the Income-tax Act. "Any offence under this Chapter may, either before or after the institution of proceedings be compounded by the Chief Commissioner or a Director-General". From a very reading of the same, it woul .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X