Compounding of offences - compounding application rejected due ...

First Application Rejected for Delay; Subsequent Applications Permitted if Complaint Pending u/s 279(2). No Application Limit.

July 27, 2023

Case Laws Income Tax HC

Compounding of offences - compounding application rejected due to delay in filing the application - just because the first application was rejected for default, does not mean the second application should be rejected. - There is no restriction also on the number of applications that could be filed. The only requirement u/s 279(2) is that the complaint filed should be still pending - HC

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Compounding of offences - compounding application rejected due ...

First Application Rejected for Delay; Subsequent Applications Permitted if Complaint Pending u/s 279(2). No Application Limit.

July 27, 2023

Case Laws Income Tax HC

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