Compounding of offences u/s 279(2) - assessee had committed not ...

Case Laws Income Tax

December 19, 2023

Compounding of offences u/s 279(2) - assessee had committed not one but multiple grave offences - There is no merits in this writ petition as petitioner has shown no remorse. The petitioner has taken the chance all the way up to the Tribunal and waited for conviction order to be passed in the criminal case instituted against the petitioner for violation of the provisions of the Income Tax Act, 1961. - To allow compounding of the offence would also send wrong signal in the society. - HC

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Compounding of offences u/s 279(2) - assessee had committed not ...

Case Laws Income Tax

December 19, 2023

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