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2013 (7) TMI 770 - HC - Income TaxCompounding of offences u/s 276CC – review petition - the petitioner contended that there is no bar for considering the request of the assessee for compounding the offence even if the assessee had been convicted - a criminal appeal has also been filed against the order of conviction and it is still pending – Held that:- The assessee should have made a written request for the compounding of the offence in the prescribed pro forma as provided under the guidelines - the petitioner should also have satisfied the other conditions contained in the guidelines for the compounding of the offence - the guidelines prescribe that certain cases should not be compounded normally - it is for the assessee to show sufficient cause or reason to support his request for the compounding of the offence - court rejected the plea of the assessee for reviewing the order passed earlier and rejecting for the compounding of the offence u/s 276CC – petition decided against assessee.
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