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1998 (10) TMI 3 - SUPREME COURT
Sub-s. (2) of s. 279 is a provision which enables the CCIT/Director General to compound any offence either before or after the institution of proceeding. There is no warrant in interpreting this sub-section to mean that before any prosecution, a SCN should be given - The enabling provision cannot give a right to a party to insist on the Chief CIT/Director General to make an offer of compounding before prosecution - trial Court is directed to proceed with the case in accordance will law