1999 (7) TMI 15

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..... 1994, passed by the Assistant Director of Income-tax (Prosecution)-II, Ahmedabad, vide annexure E, calling upon petitioner No. 1 to pay Rs. 47,658 as compounding fees, be quashed and set aside. It appears from the record placed before us that for the years 1975, 1976 and 1977, the amount of tax was deducted. However, the same was not deposited in accordance with the provisions of the Income-tax Ac .....

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..... ed single judge by filing three different applications under section 482 of the Code of Criminal Procedure for quashing the proceedings, raising the contentions which are raised before us. Mr. Puj, learned advocate for the petitioners, fairly stated that he is not pressing the similar prayer made in this application, as different applications are preferred for quashing the proceedings. In our opin .....

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..... 07 Section 279(2) of the Income-tax Act, 1961, confers power on the Commissioner to exercise discretion in compounding offences. The Central Board of Direct Taxes has issued instructions from time to time. The Explanation empowers the Board to issue orders, instructions or directions for the proper composition of the offences under section 279(2). Mr. Puj could not point out anything from the mate .....

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