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2000 (2) TMI 20

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..... nfers 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 i .....

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..... vision cases came up for final hearing, the complainant-Income-tax Officer has filed this application seeking leave to compound the offence. It is alleged in the petition that the Chief Commissioner of Income-tax has passed an order, that if the petitioner-accused agrees to pay compounding fee of Rs.10,000, the matter can be considered and the respondent has also paid the amount on December 3, 199 .....

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