Court Upholds Convictions for TDS Defaults; Compounding Rejected Due to Non-Disclosure of Prior Offenses u/s 276B.

Compounding of offences punishable u/s 276B r.w.s.278B - non-disclosure of the prior conviction - repeated default in deposit of TDS - pending conviction orders with respect to FYs 2009-10, 2010-11 and 2011-12, which have been upheld by this Court on 15th October, 2018, until the said orders are set aside, there is no infirmity in the order of the authority in rejected the application for compounding - HC .....

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