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2000 (2) TMI 20 - MADRAS HIGH COURTOffence And Prosecution, Compounding Of Offences - The respondent-accused was convicted and sentenced to undergo rigorous imprisonment for a period of six months and to pay a fine of Rs.10,000 under section 276CC(i) of the Income-tax Act, 1961. - Section 279(2) of the Act confers the discretion on the Commissioner to compound any offence. It is admitted that the accused has also filed an application for compounding the case. I am satisfied that the order of the Chief Commissioner in agreeing to compound the case, subject to leave of the court that would be granted by the court, is in accordance with law. As the offence is compounded, the conviction and the sentence imposed on the accused are liable to be set aside.
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