2021 (12) TMI 1340

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..... factual aspects which cannot be gone into at this stage. It is the matter for evidence before the trial Court. At this stage, learned counsel for the petitioner submitted that compounding petition is pending before the authority and the authority has to take decision immediately. Be that as it may. If the compound petition is pending before the authority, the authority shall act as per law and tak .....

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..... the Income Tax Act, 1961, on the file of the Learned Additional Chief Metropolitan Magistrate EO-I, at Egmore, Chennai. 2. Though several grounds have been raised by the learned counsel for the Petitioners, it is the main contention before this Court that the amount has already been paid. Therefore, there cannot be any prosecution. It is further submitted that as per the direction of the Assess .....

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