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2003 (11) TMI 33 - HC - Income TaxPetitioners seek for a direction of this court to the second respondent herein to dispose of the representation to compound the offences against the petitioners on the file of the First Additional Sessions Judge, Chennai, as envisaged in section 279(2) - From a very reading of the section 279(2) of the IT Act, it would be clear that the discretionary power was vested upon the Chief Commissioner to compound the same - High Court could not invoke its power under section 482 of the Code of Criminal Procedure to issue a direction to compound offence - Hence, this criminal original petition is dismissed
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